Cenvat credit on imported services allowed as input credit when used to provide taxable outputs, despite deemed-provider levy. Although recipients of services imported from outside India are treated as deemed providers for levy and registration purposes, such imported services are not treated as output services under the Cenvat Credit Rules; however, service tax paid on those imported services is admissible as input credit when used as input services by manufacturers, producers of final products, or providers of taxable output 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.
Cenvat credit on imported services allowed as input credit when used to provide taxable outputs, despite deemed-provider levy.
Although recipients of services imported from outside India are treated as deemed providers for levy and registration purposes, such imported services are not treated as output services under the Cenvat Credit Rules; however, service tax paid on those imported services is admissible as input credit when used as input services by manufacturers, producers of final products, or providers of taxable output services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
