Cenvat credit of Service tax paid on import of services — Clarifications

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....U dated 27-6-2008 on the subject mentioned above. Board vide para 4.2.13 of letter F. No. B1/4/2006 dated 19-4-06 clarified the admissibility of Cenvat credit of service tax paid under section 66A on the taxable services provided from outside India and received in India and used as input services for the taxable outputs, as follows : " 4.2.13 The treatment of the recipient of service, ....

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.... of clause (105) of section 65. Services, specified in clause (105) of Section 65, provided by a person located in a country other than India and received by a person located in India, is treated as per section 66A, - • as taxable services for the purpose of levy of service tax in India; • as if the recipient of the service had himself provided the said services in India ....