https://www.taxtmi.com/forum/issue?id=109175 Service tax on freight may be charged only by the service provider; a consignor who pays service tax under reverse charge is not an output service provider and cannot pass CENVAT credit through an excisable invoice. GTA services used to transport excisable goods constitute an input service for the consignee, and only the consignee (if liable or if it pays the tax) can legitimately take CENVAT credit. Attempting to recover service tax from the consignee via an excise invoice when the consignor discharged tax under reverse charge risks denial of credit and audit scrutiny. en-us Tue, 15 Sep 2015 16:29:28 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109175 Service tax on freight may be charged only by the service provider; a consignor who pays service tax under reverse charge is not an output service provider and cannot pass CENVAT credit through an excisable invoice. GTA services used to transport excisable goods constitute an input service for the consignee, and only the consignee (if liable or if it pays the tax) can legitimately take CENVAT credit. Attempting to recover service tax from the consignee via an excise invoice when the consignor discharged tax under reverse charge risks denial of credit and audit scrutiny. Discussion-Forum Service Tax Tue, 15 Sep 2015 16:29:28 +0530 https://www.taxtmi.com/forum/issue?id=109175