https://www.taxtmi.com/caselaws?id=790857 Where service tax on imported services is statutorily fastened on the recipient, the recipient may use available CENVAT credit to discharge that liability, and the statutory fiction under the service tax and CENVAT framework supports treating the recipient as an output service provider for that limited purpose. The Karnataka HC followed its earlier decision on identical facts and rejected the Revenue's challenge to utilisation of CENVAT credit against the tax payable on services received from outside India. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790857 Where service tax on imported services is statutorily fastened on the recipient, the recipient may use available CENVAT credit to discharge that liability, and the statutory fiction under the service tax and CENVAT framework supports treating the recipient as an output service provider for that limited purpose. The Karnataka HC followed its earlier decision on identical facts and rejected the Revenue's challenge to utilisation of CENVAT credit against the tax payable on services received from outside India. Case-Laws Central Excise Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790857