https://www.taxtmi.com/caselaws?id=382871 Prior to 20.06.2012, a service recipient liable under reverse charge could utilise already availed Cenvat credit to pay service tax on imported services. The Court treated Rule 5 of the Taxation of Services (provided from Outside India and Received in India) Rules, 2006 as regulating availment of credit for the imported service as an output service, but not as barring utilisation of existing credit toward discharge of the tax liability. The later express prohibition introduced from 20.06.2012 was read as confirming that no such prohibition existed earlier. en-us Mon, 08 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 07:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382871 Prior to 20.06.2012, a service recipient liable under reverse charge could utilise already availed Cenvat credit to pay service tax on imported services. The Court treated Rule 5 of the Taxation of Services (provided from Outside India and Received in India) Rules, 2006 as regulating availment of credit for the imported service as an output service, but not as barring utilisation of existing credit toward discharge of the tax liability. The later express prohibition introduced from 20.06.2012 was read as confirming that no such prohibition existed earlier. Case-Laws Central Excise Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382871