TaxTMI 
TaxTMI 
Dear Sir,
I would like to know the calculation for paying the S. tAX on Transportation charges as per Reverse charge Mechanism and I have paid in previous FY 14-15, 15-16 can I avail the paid part as cenvat credit.
Thanks
Aneel
Transportation charges under reverse management
05 Jul 2016 
2 Replies 
1496 Views Asked by
Reverse charge on transportation services requires specific freight valuation and limits Cenvat credit claims to a short statutory period.
For goods transport agency services under the reverse charge mechanism, tax is applied to a portion of the freight value and the recipient bears the liability. Cenvat credit is available only subject to a prescribed limited temporal limitation and procedural conditions, and service providers should not claim input credit while simultaneously claiming the statutory abatement on freight. (AI Summary)
For goods transport agency services under the reverse charge mechanism, tax is applied to a portion of the freight value and the recipient bears the liability. Cenvat credit is available only subject to a prescribed limited temporal limitation and procedural conditions, and service providers should not claim input credit while simultaneously claiming the statutory abatement on freight. (AI Summary)