CENVAT Credit extended to include service tax on cross-border services, with amendments applied retrospectively and validated.

Amendment modifies rule 3 of the CENVAT Credit Rules to allow CENVAT credit for service tax on services received from outside India, applies that amendment retrospectively from the date set in the Eighth Schedule, deems actions taken from that date valid despite any court or tribunal orders, and expressly deems the Central Government to have had retrospective rulemaking power under the enabling statute for all material times.

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