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of <h1>Clarification on Service Tax Credit: Section 66A Taxes Considered u/s 66, Credit Allowed for Qualifying Input Services.</h1> The circular addresses the admissibility of credit for Service Tax paid under section 66A of the Finance Act, 1994. It clarifies that section 66A, concerning the reverse charge mechanism for services imported into India, is not a standalone charging section. Instead, it creates a legal fiction to treat imported services as if provided in India, thus falling under section 66. Consequently, taxes paid under section 66A are chargeable under section 66, and credit for these taxes should be allowed if the services qualify as input services. The circular advises responding to objections based on this interpretation.
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