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Cenvet credit on Service Tax charged by GTA

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11 December 2008 Sir,

Ours is a mfg co. and we have requested our GTAs for not to charge service tax in their bills because the liability of service tax pmt to govt lies on us but still some of aour GTAs are charging Service Tax in their bills.
My question is that can we simply avail cenvat credit of service tax charged in bills? if not then what should we do?

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Guest (Expert)
11 December 2008 service tax is required to be paid by either of the following

1.Transporter
2.Consignee
or
3.Consignor

12 December 2008 But Notification No.35/2004 dt 3.12.04 prescribes that the person who makes the payment of freight would be liable to pay the Service Tax and here, we (regd.under Excise Law) are making the pmts of freight.
I don't know whether any ammendment exists.


12 January 2009 Pls reply

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