TaxTMI 
TaxTMI 
Dear Sir,
GTA Payment of Service tax Inword and outward charges , we can take input credit both
Service tax GTA Payment Credit
29 Oct 2012 
3 Replies 
2952 Views Asked by
CENVAT credit on GTA services allowed, but reverse charge service tax must be paid in cash.
CENVAT credit on Goods Transport Agency services is available for inward freight; outward freight credit is limited to the place of removal, and exporters may rely on the export exemption in Notification No. 31/2012 ST. Liability to pay service tax under the reverse charge mechanism, including for GTA services, must be discharged in cash and cannot be satisfied by using CENVAT credit. (AI Summary)
CENVAT credit on Goods Transport Agency services is available for inward freight; outward freight credit is limited to the place of removal, and exporters may rely on the export exemption in Notification No. 31/2012 ST. Liability to pay service tax under the reverse charge mechanism, including for GTA services, must be discharged in cash and cannot be satisfied by using CENVAT credit. (AI Summary)