ST on GTA and its credit

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Service receiver is liable to pay ST on GTA services received by a company...Can they take input credit of ST paid (on electricity, telephone, consultancy bills) to pay ST on GTA services in case of a manufacturing concern producing excisable goods.

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 ok ....One has to pay Service tax on GTA service only through CASH.

Whether credit of service tax paid on input services (like telephone, electricity etc) can be availed and utilised for the payment of output excise duty?


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