https://www.taxtmi.com/forum/issue?id=4358 Manufacturers clearing goods under an exemption conditioned on non availment of Cenvat credit are barred from taking credit of inputs or input services; therefore service tax paid on input services cannot be claimed as Cenvat nor set off against GTA service tax liabilities, and GTA is treated as excluded from the definition of output service under the Cenvat rules, though export related credit may be available if separately eligible. en-us Thu, 12 Jul 2012 10:45:01 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4358 Manufacturers clearing goods under an exemption conditioned on non availment of Cenvat credit are barred from taking credit of inputs or input services; therefore service tax paid on input services cannot be claimed as Cenvat nor set off against GTA service tax liabilities, and GTA is treated as excluded from the definition of output service under the Cenvat rules, though export related credit may be available if separately eligible. Discussion-Forum Service Tax Thu, 12 Jul 2012 10:45:01 +0530 https://www.taxtmi.com/forum/issue?id=4358