Service tax credit after availing abatement, Service Tax

[MANOJ KUMAR SHARMA]

We are paying service tax ON GTA services after availment of 75 % abatement. My question is whether we can avail exemption service tax on above upto 20 % from taking Credit Service tax on telephone, Advt. or other items. ? Manoj

Posts / Replies

[Surender Gupta]

No cenvat credit where the service tax is paid after availing partial exemption under notification no. 1/2006 ST dated 1-3-2006. Therefore, you can not avail the benefit of Cenvat Credit upto 20% to telephone, adv. or other items.