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of <h1>Cenvat Credit Admissible for Service Tax on Imported Services as Inputs, Clarifies Circular u/s 66A.</h1> The circular addresses the admissibility of Cenvat credit for service tax paid under section 66A of the Finance Act, 1994, concerning services provided from outside India and received in India. It clarifies that while recipients of such services are deemed service providers for tax purposes, these services are not considered 'output services' under Cenvat Credit Rules, 2004. However, if these services are used as inputs for taxable outputs, the service tax paid can be claimed as input credit. The circular reiterates the Board's position from a previous communication, emphasizing the availability of input credit under specified conditions.
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