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    <title>Input Credit on GTA Service</title>
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    <description>Where a recipient of GTA services pays the service tax liability under the reverse charge mechanism directly to the government by challan, that tax may be availed as input tax credit on inward freight for movement of construction materials, subject to the usual conditions for claiming credit.</description>
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      <description>Where a recipient of GTA services pays the service tax liability under the reverse charge mechanism directly to the government by challan, that tax may be availed as input tax credit on inward freight for movement of construction materials, subject to the usual conditions for claiming credit.</description>
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