service credit on GTA paid for input service thro TR 6 challan

Service Tax (Legacy) 2461 views 3 replies

Hi  I am new to CA club india.I hope I can get clarrification on my doubts in Service Tax credit.

Since the introduction of GTA from 01.01.2005 service tax has to be paid by the consignor/consignee and amount so paid vide TR 6 challan can be taken as input credit.My doubts is whether this can be taken as credit from jan 05 or for payments mde on or  after 16.06.2005, because amendment notification 28/2005 was issued under Rule 9(1) e   on 07.06.2005

 

Hope somebody will clear my doubts

Replies (3)
As long as you have document evidencing payment of Service Tax and Input services have been utilised for Taxable Output Service, there is no difficulty in availing CENVAT credit from 01/01/05, based on TR.6 Challan. You may get Notice but the trend of CESAT are in favour of assessses, you will get the benefit at a later date. From 07/06/05, there is no difficulty at all.
Yes Credit can be taken from the inception of GTA.
Dear Dilip Darji thanks for your reply. I will get SCN and defend if department insist me to pay the amount.


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