TaxTMI 
TaxTMI 
Service tax credit after availing abatement
04 Feb 2007 
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Cenvat credit restriction after abatement bars claiming input credits for ancillary services on abated GTA service.
When service tax on GTA services is paid after availing an abatement, Cenvat credit on inputs and input services is not available for the residual taxable portion; taxpayers paying tax on an abated value cannot set off credits for ancillary items such as telephone, advertising or other input services. (AI Summary)
When service tax on GTA services is paid after availing an abatement, Cenvat credit on inputs and input services is not available for the residual taxable portion; taxpayers paying tax on an abated value cannot set off credits for ancillary items such as telephone, advertising or other input services. (AI Summary)
We are paying service tax ON GTA services after availment of 75 % abatement. My question is whether we can avail exemption service tax on above upto 20 % from taking Credit Service tax on telephone, Advt. or other items. ? Manoj