Cenvat credit On Railway receipt

[yateen vyas]

Sir,

As per new changes in service tax.service tax now chargeable on Railway freight and Railway charge Service tax on Railwar receipt.So my question is how one can take cenvat credit on basis of RR because if gone through Rule 9 (1) Document for taking cenvat credit we can not find any clause for RR.

Please provide your view and if there any new information for taking credit for same.

AI Summary

Cenvat credit on railway transport permitted where STTG certificate and self attested RR copies are furnished under amended Rule 9(1).
Rule 9(1) of the CENVAT Credit Rules, 2004 was amended by inserting clause (fa) permitting a Service Tax Certificate for Transportation of goods by Rail (STTG Certificate) issued by Indian Railways, together with photocopies of the railway receipts mentioned in the certificate, as the documentary basis to avail CENVAT credit on service tax charged on rail transport; the STTG Certificate must be issued by the competent Railway authority and RR photocopies should be self attested by the assessee's authorised signatory.