Credit on reverse charge

Can one not avail the cenvat credit on service tax paid thru reverse charge as a service receiver?

https://www.servicetax.gov.in/st-edu-guide.pdf

Refer pg 129.

 

Replies (6)

Yes the service receiver can avail the CENVAT Credit of service tax paid as a receiver of service.

 

Thank you sir. Does it hold good even in respect of GTA service? i.e. Can service receiver claim credit even in respect of gta service

Yes. Inward GTA can be availed as credit. However with respect to outward GTA there is dispute.

Further, if your terms of delivery is on FOB then this also can be availed as credit. 

Thanks

Venkat

so cenvat credit can b availed even if i pay service tax after availing abatement in respect of freight inward. Am i right sir?

Yes . Your understanding is right.

 

Thanks a lot venkat sir

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