Availability of cenvat credit in GTA services, Service Tax

[cm pathak]

can service user of goods transpor agency services can take service tax credit

Posts / Replies

[VINOD KR SHARMA]

A user of goods transport agency is not entiled to take credit of service tax . Under the service tax rules the service receiver in respect of goods transport service is not entitled to take the benefit of service tax credit.

[A.K.Sharma]

In my view If the goods transport service is availed for inward transportation of inputs / capital goods, then service tax credit may be taken but if it is used for transportation of finished goods from place of removal the credit is not allowed.

[sudhir V S]

GTA service receipient can avail the CENVAT credit and can be used for the payment of other taxable service or ED. but utilization for the payment of GTA laibility may not be possible.