Input credit of service tax paid on freight, Service Tax

[Tilak Minocha]

Dear sir, Can we claim the benefit as Service Tax Input of freight service tax paid (even when abetment of 75% is claimed by the consignee)

Posts / Replies

[Madhukar N Hiregange]

Yes credit is available from 1.1.2005. There is no restriction in the rules.

[Surender Gupta]

Yes, you can calim the benefit of abatement of 75% in case service tax is paid by consignee. There is no doubt, provided you are getting the challan endorsed as GTA has not availed any Cenvat.