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<h1>Cenvat Credit Clarified: Service Tax on Imported Services u/s 66A Qualifies for Input Credit.</h1> The circular clarifies the treatment of Cenvat credit for service tax paid on services imported into India. Under Section 66A, the recipient of such services is deemed the service provider for tax purposes, allowing them to claim input credit if these services are used as inputs for taxable outputs. Despite some contrary views from field formations, the Board reiterates that service tax paid under Section 66A qualifies as input credit under the Cenvat Credit Rules, 2004. Trade associations and chambers within the jurisdiction are urged to disseminate this clarification to their members.