raw material as such cleared

[brij rathi]

sir

we cleared rm as such to another our sister concern . we reverse duty as it is. pl clear about impect of service tax on gta.

bk rathi

AI Summary

Cenvat credit treatment: inward GTA credit must be debited when outward GTA services are provided to a related party.
Where inward GTA service credit on raw material was availed and the material is cleared to a related entity with outward GTA services provided, an equivalent debit to the cenvat account is required to reflect outward usage and outward GTA service tax is payable; there is no separate requirement to reverse input service credit beyond making the prescribed debit entry.