pay service tax on GTA Services

[VINOD JINDAL]

We are liable to pay service tax on GTA Services
whether we can utilized cenvat credit on liability of GTA Services or only paid in cash?
Please give relevant case law if any

AI Summary

Service Tax on GTA: Must Be Paid in Cash, Eligible Amount Credited Under Cenvat Credit Rules, 2004. A query was raised about the payment of service tax on Goods Transport Agency (GTA) services, specifically whether Cenvat credit can be utilized for this liability or if it must be paid in cash. The response indicated that the service tax must be paid in cash, but the paid amount can be credited if eligible under the Cenvat Credit Rules, 2004.