St on gta calculation

Inward transportation is eligible for cenvat credit if it related dutiable activities or taxable services. Payer of freight is liable to tax on 25% of the freight amount.

when the company will avail this credit. means on subsequent payment of Service tax on GTA or in ST-3.?

Credit can be utilised for payment of excise duty or service tax . ST on GTA can also be paid through this credit. This is per  Aravind FAshions case , Karnataka HC.

As per the amended Cenvat Rules, the credit is available on receipt of a bill as far as the taxable services are provided by the service provider. [ payment for the services are tobe made within time limits]

In this case since you are paying the service tax on reverse charge basis- and there is no document reference, your payment maybe the only option available for availment.