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    <title>Service tax GTA Payment Credit</title>
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    <description>CENVAT credit on Goods Transport Agency services is available for inward freight; outward freight credit is limited to the place of removal, and exporters may rely on the export exemption in Notification No. 31/2012 ST. Liability to pay service tax under the reverse charge mechanism, including for GTA services, must be discharged in cash and cannot be satisfied by using CENVAT credit.</description>
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