https://www.taxtmi.com/forum/issue?id=4921 Cenvat credit on inward freight is available where the service tax liability is lawfully discharged. Reverse charge under Notification 30/2012 applies to road goods transport for listed recipient classes, requiring the recipient to pay tax in cash and take credit on the challan. If an end to end logistics provider charges tax, the recipient may claim credit subject to CCR eligibility; if a GTA does not charge tax, the recipient may be liable under reverse charge. Documentary proof of payment or invoice is necessary to support Cenvat claims. en-us Thu, 08 Nov 2012 10:54:18 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4921 Cenvat credit on inward freight is available where the service tax liability is lawfully discharged. Reverse charge under Notification 30/2012 applies to road goods transport for listed recipient classes, requiring the recipient to pay tax in cash and take credit on the challan. If an end to end logistics provider charges tax, the recipient may claim credit subject to CCR eligibility; if a GTA does not charge tax, the recipient may be liable under reverse charge. Documentary proof of payment or invoice is necessary to support Cenvat claims. Discussion-Forum Service Tax Thu, 08 Nov 2012 10:54:18 +0530 https://www.taxtmi.com/forum/issue?id=4921