Cenvat Credit for the ST paid under RCM

[Mahendra L]

Dear Sir/Madam,

whether the Service Tax paid by the Service Receiver under RCM (Ex: GTA services Received by the Manufacture of Taxable goods by the Manufacturer under Central Excise act) can avail the Cenvat credit ? if Yes what is the provision and notification no as per the Cenvat Credit Rules ?

AI Summary

Cenvat credit for reverse charge services available to service recipients once the reverse-charge tax is paid.
Service recipients may claim Cenvat credit for service tax paid under the reverse charge mechanism, but the entitlement arises only after the service tax has been paid by the service receiver, and availability is governed by the Cenvat Credit Rules and associated notifications.