Service tax on goods transport by road.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 May 2013 Service tax ( on GTR) which is not paid by Transporter, and this Service tax is paid by service receiver Co. My question is after payment of service tax the Co. can take Credit for the same.I am waiting for your answer.

K.N.Ghosh.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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13 May 2013 allowed as per rule 2(l) of ccr.
allowed after payment of service and service tax, on the basis of challan - rule 4(7) of ccr.

but as per 2(l), allowed for Services used for inward transportation of INPUTS or CAPITAL GOODS and outward transportation.
so what goods are transporing are to be checked whether INPUT as per 2(l) or not and whether used for manufacturing or output service or not