Itc on sevice tax paid to gta

 I think u should ask expert. and i am eager to know the right answer.

I have already asked... but no reply from the experts side....

Frankly telling this is more useful....:)

I believe the reply has already been given to the query raised.

Please reframe your query, if you still have any.

https://www.servicetax.gov.in/st-profiles/tpt-road.pdf

abatement is available to service receiver.according to this notification.read.

I agree with the notion that abatement can be availed by the service recipient, but service tax on GTA has to be paid in cash, CENVAT credit cannot be utilised to pay tax on GTA.

Thanks for everyone for resolving my Query

For the limited purpose of claiming CENVAT credit and Abatement, the definition of Service Receiver stands revised to include Service Provider.