https://www.taxtmi.com/forum/issue?id=3782 Cenvat credit on GTA service tax is available to a manufacturer or provider of taxable service when the GTA service qualifies as an input service and the recipient meets Rule 3 conditions; who actually paid the tax (GTA, consignor or consignee) does not prevent credit. If the recipient falls within categories subject to reverse charge, the recipient must pay service tax and may claim credit. Compliance risks include departmental challenge where the transporter was not liable and potential reversal obligations tied to notifications regarding payment timing. en-us Sat, 04 Feb 2012 11:55:38 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3782 Cenvat credit on GTA service tax is available to a manufacturer or provider of taxable service when the GTA service qualifies as an input service and the recipient meets Rule 3 conditions; who actually paid the tax (GTA, consignor or consignee) does not prevent credit. If the recipient falls within categories subject to reverse charge, the recipient must pay service tax and may claim credit. Compliance risks include departmental challenge where the transporter was not liable and potential reversal obligations tied to notifications regarding payment timing. Discussion-Forum Service Tax Sat, 04 Feb 2012 11:55:38 +0530 https://www.taxtmi.com/forum/issue?id=3782