TaxTMI 
TaxTMI 
A manufacturer does not providing any taxable services, but fall under GTA service and pay the tax on 25% on gross amount. Query 1: Manufacturer pay the service tax on GTA is also treated as a service provider? Query 2: whether the Manufacturer is also entitled to take all benefit [Cenvat Credit Rule, 2004, Rule 6(3) and 6(5)]. which a service provider is entitled to?
Benefit of GTA - being a manufacturer
26 May 2006 
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GTA service status: Manufacturer paying GTA service tax is treated as service provider and may claim Cenvat credit.
A manufacturer paying service tax on GTA as the receiver of services is treated as a service provider for the limited purpose of tax payment, and may claim the service tax paid as Cenvat Credit to set off against excise duty, subject to applicable Cenvat conditions and compliance requirements. (AI Summary)
A manufacturer paying service tax on GTA as the receiver of services is treated as a service provider for the limited purpose of tax payment, and may claim the service tax paid as Cenvat Credit to set off against excise duty, subject to applicable Cenvat conditions and compliance requirements. (AI Summary)