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    <title>Availability of Service tax credit on Payment of service tax on Export Commission on reverse charge basis</title>
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    <description>Service tax paid on export commission under the reverse charge mechanism was rendered eligible for Cenvat credit by the Finance Act, 2011 and corresponding amendment to the Cenvat Credit Rules made retrospectively effective from 18 April 2006, subject to satisfaction of the Cenvat regime&#039;s conditions; conversely, where commission is within the customary FOB threshold no service tax may be payable and credit issues would not arise.</description>
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