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TMI Blogcredit availmentX X X X Extracts X X X X X X X X Extracts X X X X ..... credit availment X X X X Extracts X X X X X X X X Extracts X X X X ..... we take credit for the amount paid as service tax and set off the service tax payment paid under GTA? Kindly advise. Reply By Surender Gupta: The Reply: No, the facility of Cenvat Credit is not available to pay service tax under reverse charge system Reply By RAMESH ANANTHAKRISHNAN: The Reply: Thanks sir. No sir, My question is not to avail the CENVAT credit on input material. May be I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented wrongly. My question is since we are paying service tax to C&F and other services, shall we avail the credit of service tax paid and set off the service tax to be paid for GTA. Regards A.RAMESH Reply By Surender Gupta: The Reply: As I understand you are required to pay Service Tax on GTA services. Please clarify that are you a service provider or liable to pay under reverse charge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By RAMESH ANANTHAKRISHNAN: The Reply: No sir. We are not service provider. We are a manufacturer. Since the quantum of service tax is big , if there is a provision to avail the credit (of service tax) it will be helpful to setoff the amount while we pay the service tax under GTA. Reply By Surender Gupta: The Reply: You are not entitled to take any credit of inputs or input services sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e you are not manufacturing excisable goods or not providing any taxable services. However, in case you are in export of goods, than Cenvat Credit may be availed if otherwise eligible. Reply By krishna murthy: The Reply: Mr. Ramesh Notification No. 30/2004 is a conditional notification and is applicable to you provided, you do not avail cenvat credit on inputs and input services. As per this n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification, your clearance of finished product is exempt subject to you not availing the cenvat credit. Hence, you cannot avail credit of services tax incurred on any input services. Regards Reply By Pradeep Khatri: The Reply: CENVAT credti wouldn't be available to you since your final product is exemtped and It also can't be available for paying off the liability of output services i.e. GTA. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By sv bhasker: The Reply: Sir, You can not utilise input service credit to set of payment of service tax on GTA as the said service under Section 65(105)(zzp) is excluded from the definition of 'output service' defined under Rule 2(p) of Cenvat Credit Rule, 2004 uptill 30.6.2012. It appears that same is the position after the advent of negative list based services effective from 1.7.2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X
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