Admissibility of Cenvat credit: service tax on imported services available as input credit when used for taxable outputs Service tax on services provided from outside India is levied as if the recipient had provided them, and the recipient must register and pay; such imported services are not treated as output services of the recipient, but service tax paid on them is admissible as input credit under the Cenvat Credit Rules when those services are used as input services by manufacturers, producers of final products, or providers of taxable output services.
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Provisions expressly mentioned in the judgment/order text.
Admissibility of Cenvat credit: service tax on imported services available as input credit when used for taxable outputs
Service tax on services provided from outside India is levied as if the recipient had provided them, and the recipient must register and pay; such imported services are not treated as output services of the recipient, but service tax paid on them is admissible as input credit under the Cenvat Credit Rules when those services are used as input services by manufacturers, producers of final products, or providers of taxable output services.
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