cenvat credit utilisation for sevice tax payment

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Can the cenvat credit ( Input or Capital ) utilise for the payment of service tax by an Export unit.

AI Summary

Export Units Can Use CENVAT Credit for Service Tax Payments; Reverse Usage Also Permitted Under Rules. A query was raised about whether an export unit can utilize CENVAT credit, either input or capital, for the payment of service tax. The response confirmed that it is permissible to use CENVAT credit for this purpose, and the reverse is also allowed.