We are registered with excise department as dealer and also with service tax department as in the category of GTA & BAS services.
Can we avail credit of service tax paid as input services of bank chagres, courier chagres, security charges and can use the same for discharging the liability to service tax on BAS services.
08 November 2011
GTA service tax can not be paid by cenvat credit.
with current amendments the input credit on the abovementioned services looks tough. get in touch with your department and get opinion in writing before doing so,
09 November 2011
Service tax paid on bank charges, security charges,courier charges for rendering BAS services can be availed as cenvat credit. Service tax on GTA services can also be availed as cenvat credit after payment thru TR-6 challan if such services is related to BAS.Nexus have to be established for cenvat credit.
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