exemption under notf.no.32/2004 ST dt.03-12-2004

[Asked by Guest]

previously we were enjoning exemption under notification no. 32/2004-ST dt.03-12-2004 by claming abatement of 75% of the value of the taxable service provided as G.T.A.  At that time we were not  registered with centeral excise as our turnover was below 1.5 caror.But we were registered with service tax for GTA.

Now we are also registered with centeral excise and taking credit of CENVAT on input raw materials.

please inform whether we can now enjoy exemption under notification no. 32/2004-ST dt.03-12-2004 or not.

AI Summary

Abatement for GTA services remains available despite central excise registration; cannot discharge tax liability using CENVAT credit.
Abatement for Goods Transport Agency services under notification 32/2004-ST remains available despite subsequent central excise registration and CENVAT credit. The abatement is a valuation concession, not an exemption, and does not require a declaration. Electing the abatement precludes using CENVAT credit to discharge the related service tax liability, which must be paid in cash. A separate query concerns whether service tax paid on freight may be taken as credit for excise liability.