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Can service tax registered trader avail gta input

This query is : Resolved 

09 September 2015 Dear All,

Greetings of the day.

Kindly give the clarifications for below points.
One of the Trader have S.Tax reg.No and doing commission business. He collects S.Tax on commission and paid taxes. Can he avail cenvat input on freight (GTA) payments?
Newly S.Tax registered transport agency (Partnership firm) can collect S.Tax on LR’s? Can transport agency avail input services amounts?
Regards

M.RamKumar

11 September 2015 The input services are related to the manufacturing of goods or providing taxable service. You can not take the cenvat credit.



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