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.
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.
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