01 September 2007
Please help me on the Service Tax Utilization in respect of Services received from Goods Transport Agency. Any case law available in this regards?
03 September 2007
In case of GTA, for depositing Service Tax is the liability of service receiver. You are entitled for Service Tax paid on freight paid on purchase of all Inputs except outward freight in which freight paid upto place of removal is eligible for cenvat. For input defination pl refer Cenvat Credit Rule 2004. If you have any specific problem then the solution can be provided.