https://www.taxtmi.com/forum/issue?id=110694 Whether the buyer can take Cenvat credit for service tax on GTA where the supplier paid the GTA tax under reverse charge but recovered freight and service tax in the sales invoice hinges on who is the service recipient. If supply is FOR and the supplier arranged and paid the transporter, the supplier is the recipient and only supplier can claim credit; reimbursement by the buyer does not convert the buyer into an eligible recipient unless contract, payment liability, and documentary evidence show the buyer effectively paid or availed the service. en-us Wed, 27 Jul 2016 21:24:12 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110694 Whether the buyer can take Cenvat credit for service tax on GTA where the supplier paid the GTA tax under reverse charge but recovered freight and service tax in the sales invoice hinges on who is the service recipient. If supply is FOR and the supplier arranged and paid the transporter, the supplier is the recipient and only supplier can claim credit; reimbursement by the buyer does not convert the buyer into an eligible recipient unless contract, payment liability, and documentary evidence show the buyer effectively paid or availed the service. Discussion-Forum Service Tax Wed, 27 Jul 2016 21:24:12 +0530 https://www.taxtmi.com/forum/issue?id=110694