Cenvat of GTA

[Guest]

Whether we can take credit in cenvat of GTA paid, W.E.F.01.03.2008

[Surender Gupta]

For inward transportation of inputs used to provide taxable services or manufacturing of goods on which excise duty is being paid, you may avail the credit. otherwise no credit is available for service tax paid on GTA

AI Summary

Cenvat credit for GTA: credit allowed when inward transport of inputs serves taxable services or dutiable manufacture. Credit is available where GTA services relate to inward transportation of inputs used in providing taxable services or in manufacturing dutiable goods; otherwise service tax paid on GTA is not admissible as Cenvat credit.