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    <title>Whether benefit of cenvat credit in India will allow to the Foreign Firm of CA&#039;s?</title>
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    <description>Services supplied by a Delhi chartered accountant firm to overseas CA firms, paid in convertible foreign exchange, are treated as export of services and do not attract service tax in India, so the foreign recipient cannot claim cenvat credit; a foreign CA firm&#039;s Indian office paying in Indian currency may be eligible to avail cenvat credit, and the supplier&#039;s legal form does not alter this position.</description>
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      <description>Services supplied by a Delhi chartered accountant firm to overseas CA firms, paid in convertible foreign exchange, are treated as export of services and do not attract service tax in India, so the foreign recipient cannot claim cenvat credit; a foreign CA firm&#039;s Indian office paying in Indian currency may be eligible to avail cenvat credit, and the supplier&#039;s legal form does not alter this position.</description>
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