Availability of cenvat credit in GTA services

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can service user of goods transpor agency services can take service tax credit

AI Summary

Debate Over CENVAT Credit Eligibility for Goods Transport Agency Services Under Current Rules: Differing Expert Opinions Emerge. A discussion on the availability of CENVAT credit for Goods Transport Agency (GTA) services features differing opinions. One participant states that users of GTA services cannot claim service tax credit under current rules. Another suggests that credit is permissible if the service is used for inward transportation of inputs or capital goods, but not for transporting finished goods. A third opinion indicates that while CENVAT credit can be used for other taxable services or excise duty, it may not be applicable for settling GTA liabilities.