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    <title>Cenvat credit of Service tax paid on import of services — Clarifications</title>
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    <description>Although recipients of services imported from outside India are treated as deemed providers for levy and registration purposes, such imported services are not treated as output services under the Cenvat Credit Rules; however, service tax paid on those imported services is admissible as input credit when used as input services by manufacturers, producers of final products, or providers of taxable output services.</description>
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      <description>Although recipients of services imported from outside India are treated as deemed providers for levy and registration purposes, such imported services are not treated as output services under the Cenvat Credit Rules; however, service tax paid on those imported services is admissible as input credit when used as input services by manufacturers, producers of final products, or providers of taxable output services.</description>
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