Output services exclusion prevents CENVAT credit for services provided from outside India received in India. Taxable services provided from outside India and received in India are excluded from classification as output services for claiming CENVAT credit under the CENVAT Credit Rules, 2004, thereby precluding utilization of excise duty paid on inputs or service tax paid on input services as credit in respect of such cross border services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Output services exclusion prevents CENVAT credit for services provided from outside India received in India.
Taxable services provided from outside India and received in India are excluded from classification as output services for claiming CENVAT credit under the CENVAT Credit Rules, 2004, thereby precluding utilization of excise duty paid on inputs or service tax paid on input services as credit in respect of such cross border services.
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