https://www.taxtmi.com/forum/issue?id=510 Service tax on commission to an overseas agent is an input service; CENVAT credit for taxes paid on input services can only be used against output service tax or excise duty on final products. Therefore, tax paid on domestic inputs cannot be adjusted to meet the service tax liability on imported services, which must be paid by the service recipient; where such credit cannot be applied against output liabilities, refund or rebate may be claimed subject to conditions. en-us Wed, 22 Aug 2007 18:45:07 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=510 Service tax on commission to an overseas agent is an input service; CENVAT credit for taxes paid on input services can only be used against output service tax or excise duty on final products. Therefore, tax paid on domestic inputs cannot be adjusted to meet the service tax liability on imported services, which must be paid by the service recipient; where such credit cannot be applied against output liabilities, refund or rebate may be claimed subject to conditions. Discussion-Forum Service Tax Wed, 22 Aug 2007 18:45:07 +0530 https://www.taxtmi.com/forum/issue?id=510