service tax on transportation bill

This query is : Resolved 

17 November 2007 the service tax on 25% of the transport bill has been paid by the consinee. is the same could be taken as input by the consignee?

19 November 2007 When service tax is paid with abatement as in the present case 25% paid after availing abatement of 75%, the cenvat credit can be availed provided we get a certificate from the transporter that he has not availed cenvat credit on his inputs.

19 November 2007 Dear Mr Venkat,

Yes u r able to take the credit on servive tax paid in Case of GTA, provided such service shall be used as input to provide taxable output service.









23 November 2007 If the freight paid is on account of inward freight, then yes, if it is for outward freight then no.

Credit can be availed on the strength of the GAR 7 paid, after the cheque has been realised by the exchequer.

27 November 2007 By virtue of a recent judgement, cenvat credit can be utilised for payment of service tax on GTA by the service receiver.

Is not it interesting,

Utilise the cenvat credit to pay tax on GTA and then take the same amount as credit.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries