https://www.taxtmi.com/forum/issue?id=4508 Service tax on goods transport agency services is chargeable on the recipient when statutory provisions allocate recipient liability. Tax is computed on a taxable portion of freight where an abatement applies, contingent on the condition that no CENVAT credit has been availed on inputs, capital goods or input services used to provide the service. A transporter's declaration that no CENVAT credit was taken on capital goods supports the abatement. If the recipient pays tax under the recipient-liability provision and the credit condition is met, the recipient may claim input credit of the tax paid on inward transportation, and for outward transportation credit is available up to the place of removal under CENVAT rules. en-us Sat, 11 Aug 2012 17:13:37 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4508 Service tax on goods transport agency services is chargeable on the recipient when statutory provisions allocate recipient liability. Tax is computed on a taxable portion of freight where an abatement applies, contingent on the condition that no CENVAT credit has been availed on inputs, capital goods or input services used to provide the service. A transporter's declaration that no CENVAT credit was taken on capital goods supports the abatement. If the recipient pays tax under the recipient-liability provision and the credit condition is met, the recipient may claim input credit of the tax paid on inward transportation, and for outward transportation credit is available up to the place of removal under CENVAT rules. Discussion-Forum Service Tax Sat, 11 Aug 2012 17:13:37 +0530 https://www.taxtmi.com/forum/issue?id=4508