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    <title>Admissibility of Cenvat credit of service tax paid under section 66A of Finance Act, 1994</title>
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    <description>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.</description>
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      <description>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.</description>
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