Service tax input on gts by availing 75% abatement

Can take inpt only for input transportation i.e., if paid to GTA for receiving goods. If GTA service avail for delivery of goods to customer then it input not available.

Agreed with Anoop...

Yes, Company can take this credit

Dear sir,

If it inward transportation the company can avail such input credit. whereas if the same is outward transportation the same is litigatable issue, but however if the terms of the contract of delivery is on FOB basis i.e if the manufacturer has the responsibility to deliver goods at the buyers premises the same should be treated as "Place of Removal" and not the sellers depot/factory. This clarity is given in circular as well. 

Further, if you decide to avail such credit, please intimate to your superintendent of range in advance on letter head and then start avail such credit. so that he cannot dispute in future during the time of audit. 

Thanks.