Credit of service tax paid on gta service used

This query is : Resolved

CA Mohit H. Madhuka (Querist)
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10 November 2013 We are manufacturing company and we used GTA service for transportation of raw material ,

and we are paying 25 % Service tax on these services used , so i wanted to know that whether we can take the Credit of this St paid on GTA service against our excise liability.

please give reply with supporting.

Thanks in Anticipation

CA Sanjeev Kumar

CA Sanjeev Kumar (Expert)
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10 November 2013 No; If the assessee is availing the abated rate of service tax then no credit should be availed by such assessee as per the Rule-2 of CCR, refer definition of Input Credit.