<h1>CBEC Clarifies Composite Services in Road Transport as GTA Services; May Face Challenges on CENVAT Credit Restrictions.</h1> The Central Board of Excise and Customs (CBEC) issued a circular clarifying the classification of composite services in goods transport by road. These services, including those involving packing and time-sensitive deliveries, are classified as Goods Transport Agency (GTA) services regardless of billing mode. The circular aligns with CBEC's authority but may not fully adhere to legal provisions, potentially leading to challenges. Transporters and service recipients not availing CENVAT Credit welcome the clarification, reducing their tax burden. However, recipients eligible for CENVAT Credit might contest the circular due to restrictions on claiming credits for GTA services.