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    <title>Availability of cenvat credit in GTA services</title>
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    <description>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.</description>
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      <title>Availability of cenvat credit in GTA services</title>
      <link>https://www.taxtmi.com/forum/issue?id=517</link>
      <description>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.</description>
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