https://www.taxtmi.com/circulars?id=623 A person who pays service tax as a deemed provider solely for the limited purpose of discharging service tax liability is not an actual provider of an output service or a manufacturer, and therefore is not eligible under the CENVAT Credit Rules to claim Cenvat credit of service tax paid because Cenvat credit is available only to manufacturers or providers of taxable services for services used as input service. en-us Mon, 03 Oct 2005 00:00:00 +0530 Mon, 09 Jan 2012 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=623 A person who pays service tax as a deemed provider solely for the limited purpose of discharging service tax liability is not an actual provider of an output service or a manufacturer, and therefore is not eligible under the CENVAT Credit Rules to claim Cenvat credit of service tax paid because Cenvat credit is available only to manufacturers or providers of taxable services for services used as input service. Circulars Service Tax Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=623