https://www.taxtmi.com/forum/issue?id=113889 The issue is whether service tax paid on inward GTA services under the Reverse Charge mechanism can be availed and utilised as Cenvat Credit for other output services. Case law cited holds that payment of tax under reverse charge may render the GTA service a deemed output service, permitting credit utilisation; however, statutory amendments and the rule that credit for recipient liable service tax is allowable only after payment affect this position and expose such credits to audit reversal. en-us Fri, 22 Jun 2018 16:19:28 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113889 The issue is whether service tax paid on inward GTA services under the Reverse Charge mechanism can be availed and utilised as Cenvat Credit for other output services. Case law cited holds that payment of tax under reverse charge may render the GTA service a deemed output service, permitting credit utilisation; however, statutory amendments and the rule that credit for recipient liable service tax is allowable only after payment affect this position and expose such credits to audit reversal. Discussion-Forum Service Tax Fri, 22 Jun 2018 16:19:28 +0530 https://www.taxtmi.com/forum/issue?id=113889