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cenvat credit for service receiver in case of gta

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(Querist)
04 February 2017 in case of GTA services, service receiver is paying service tax on reverse charge at 4.5%, can service receiver claim credit of service tax amount ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
04 February 2017 Yes he can claim credit of service tax amount except on SBC.

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