Service Tax on GTA, whether credit available

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Whether input credit is available for Service Tax paid on GTA (freight inward)

Replies (3)

yes inward freight is input services, and service tax paid on input services qualify for credit for payment towards taxable output services / excisable goods. 

 As per Rule 2(l) of the CENVAT Credit Rules, 2004 reads as under:-“input service” means any service used by a provider of taxable service for providing on output service. So u can avail the credit on the base of GAR-6 challans.

Credit would be available for inward transportation and maybe for outward.


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