Charge of Service tax on services received from outside India under Section 66 A of the Finance Act, 1994 and admissibility, or otherwise, of CENVAT credit thereof under CENVAT Credit Rules, 2004 - Regarding

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....r Section 66 A of the Finance Act, 1994 and admissibility, or otherwise, of CENVAT credit thereof under CENVAT Credit Rules, 2004 - Regarding F.No. 345/1/2008-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit Room No. 146 G, North Block, New Delhi Dated : June 27, 2008 Subject : Charge of Service tax on services received from outside India ....

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....Rules, 2004, However, where such service is used as an input for providing any taxable output, the service tax paid on such service can be taken as input credit." 2. It has been brought to the notice of the Board by trade and industry associations that a view contrary to the said explanation has been expressed by field formations in certain cases. 3. Section 66 is the charging section and pr....

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.... is actually provided not by the recipient but by a person located in a country other than India. Such taxable services, not being actually provided by the person liable to pay service tax, are not treated as "output services" for the purpose of CENVAT Credit Rules, 2004. However, service tax paid under Section 66A is available as "input credit" under CENVAT Credit Rules, 2004 provided the said se....