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

d.john bosco (excise officer) (35 Points)

11 June 2007  

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