https://www.taxtmi.com/forum/issue?id=3001 Recipient liability under reverse charge requires the manufacturing unit engaging a Goods Transport Operator to discharge service tax and file returns; retain proof of tax deposit when tax is paid under reverse charge. Post amendment to the Cenvat Credit Rules, the recipient need not prove non availment of CENVAT credit by the transporter. If taking abatement, obtain written confirmation from the transporter that it is not claiming CENVAT credit, or endorsement on transport documents, to support recordkeeping. en-us Thu, 12 May 2011 10:53:02 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3001 Recipient liability under reverse charge requires the manufacturing unit engaging a Goods Transport Operator to discharge service tax and file returns; retain proof of tax deposit when tax is paid under reverse charge. Post amendment to the Cenvat Credit Rules, the recipient need not prove non availment of CENVAT credit by the transporter. If taking abatement, obtain written confirmation from the transporter that it is not claiming CENVAT credit, or endorsement on transport documents, to support recordkeeping. Discussion-Forum Service Tax Thu, 12 May 2011 10:53:02 +0530 https://www.taxtmi.com/forum/issue?id=3001