TaxTMI 
TaxTMI 
Availment of credit on specified 16 services and 20% of amount of tax payable on the output services
06 Mar 2006 
1 Reply 
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Input service credit: full credit for specified services, limited credit for other services used in both taxable and exempted supplies
Entitlement to credit requires identifying input services used to provide the output service; the inclusive definition permits claiming credit when usage is shown. Taxpayers should determine and follow the applicable procedural routes: they may claim full credit on the notified category of services and limited/apportioned credit on other services used for both taxable and exempted supplies, subject to procedural and recordkeeping requirements. (AI Summary)
Entitlement to credit requires identifying input services used to provide the output service; the inclusive definition permits claiming credit when usage is shown. Taxpayers should determine and follow the applicable procedural routes: they may claim full credit on the notified category of services and limited/apportioned credit on other services used for both taxable and exempted supplies, subject to procedural and recordkeeping requirements. (AI Summary)
As per your repply in ID No.102 rega, We have fall under GTA services and we have to pay the tax on transportation only, we are not a service provider, we are eligible for credit(specified 16 services and 20% of the amount of tax payable on the out put services)? and not maintained separate account, can we take a credit?