Can We avail the GTA Credit

[Avinash Bhavsar]

Dear Sir,

For service Tax on GTA we deposit the cash in bank can we avail the credirt in cenvat credit. Pls clarify.

Regards,

Avinash Bhavsar

[YAGAY and SUN]

Yes, but up-to the place of removal, you can avail the CENVAT  credit on GTA services.

[Udaya Chandran]

You can claim CENVAT from the service tax paid for GTA except outward charges i.e. GTA paid for sales.  GTA paid for purchase only is eligible for CENVAT and same can be adjusted against Excise Duty Payable provided you have necessary documents example. LR Copy.

AI Summary

GTA CENVAT credit available for inward transport services up to place of removal, excluding outward sales transport.
CENVAT credit on GTA services is admissible up to the place of removal; GTA paid for outward movement for sales is not eligible. Eligible GTA CENVAT can be adjusted against excise duty payable, subject to maintaining supporting transport documents such as the lorry receipt (LR) to substantiate the inward or qualifying transport service.