https://www.taxtmi.com/caselaws?id=242880 A recipient of taxable services from abroad, when made liable to pay service tax under the reverse charge mechanism, was treated as a provider of taxable service for Cenvat purposes. Reading the service tax rules and Cenvat Credit Rules together, the tribunal held that such liability brings the recipient within the definition of output service, allowing utilisation of Cenvat credit for discharge of the tax. The rule governing services received from outside India was construed as dealing with availment of credit and not as barring its use for payment of the reverse-charge liability. The contrary view was set aside, and the appellant was allowed to use Cenvat credit for the imported service tax. en-us Wed, 03 Apr 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242880 A recipient of taxable services from abroad, when made liable to pay service tax under the reverse charge mechanism, was treated as a provider of taxable service for Cenvat purposes. Reading the service tax rules and Cenvat Credit Rules together, the tribunal held that such liability brings the recipient within the definition of output service, allowing utilisation of Cenvat credit for discharge of the tax. The rule governing services received from outside India was construed as dealing with availment of credit and not as barring its use for payment of the reverse-charge liability. The contrary view was set aside, and the appellant was allowed to use Cenvat credit for the imported service tax. Case-Laws Service Tax Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242880