https://www.taxtmi.com/forum/issue?id=1086 Whether a manufacturer may utilise Cenvat credit attributable to manufacturing activities to discharge service tax on GTA services is contested; current practice treats GTA services as input services, preventing use of manufacturing Cenvat to pay that liability. Where GTA tax is payable under the reverse charge mechanism the challan evidencing payment is the eligible document for claiming Cenvat under Rule 9(1); attempting to discharge reverse charge tax by Cenvat risks loss of credit, and prior case law relied on different facts where the taxpayer was both manufacturer and service provider. en-us Wed, 08 Apr 2009 19:01:22 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1086 Whether a manufacturer may utilise Cenvat credit attributable to manufacturing activities to discharge service tax on GTA services is contested; current practice treats GTA services as input services, preventing use of manufacturing Cenvat to pay that liability. Where GTA tax is payable under the reverse charge mechanism the challan evidencing payment is the eligible document for claiming Cenvat under Rule 9(1); attempting to discharge reverse charge tax by Cenvat risks loss of credit, and prior case law relied on different facts where the taxpayer was both manufacturer and service provider. Discussion-Forum Service Tax Wed, 08 Apr 2009 19:01:22 +0530 https://www.taxtmi.com/forum/issue?id=1086