Availability of cenvat credit in GTA services

[Asked by Guest]

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

AI Summary

Cenvat credit eligibility for goods transport agency services depends on use for inputs or capital goods versus finished goods transport.
Availability of CENVAT credit for goods transport agency services is contested: one position denies service receivers any credit; another permits credit when the service is for inward transportation of inputs or capital goods but disallows it for transport of finished goods; a third position allows availing CENVAT credit for other taxable services or central excise duty while restricting its use to discharge GTA liability.