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of <h1>Clarification on Service Tax and CENVAT Credit for Services from Abroad u/s 66A of Finance Act, 1994.</h1> The circular addresses the charge of service tax on services received from outside India under Section 66A of the Finance Act, 1994, and the admissibility of CENVAT credit under the CENVAT Credit Rules, 2004. It clarifies that while the recipient of such services is deemed the service provider for tax purposes, these services are not treated as 'output services' for CENVAT credit eligibility. However, service tax paid under Section 66A can be claimed as input credit if the services are used as inputs for manufacturing or providing taxable output services. The Board reiterates its position and instructs trade and field formations accordingly.
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