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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 July 2011 One of my client is availing the input tax credit of the service tax,it is registered as GTA ,but not providing output service,instead claiming the setoff of the input service tax from the excise duty payable from sale of its product.is it available,whether return are mandatorily to be filed, and what about previous returns not filed.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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28 July 2011 Cenvat Credit is available across Goods & Services. If the services availed are input service utilized in relation to manufacture, where directly or indirectly, these are available as cenvat credit and permitted to be utilised for payment of excise duty.

Currently, GTA is not an output service. Hence, Cenvat is not available for services availed for providing GTA Service.

A registered Service tax must file return. In case of delay, late fee as applicable is payable.