Cenvat credit on input services, Service Tax

[DEVENDAR T. D.]

Can CENVAT credit be availed in respect of input services that are received in India but paid for/ settled outside India? What will constitute acceptable documentation in such cases when both input service invoices and the settlement are not accounted for in the books/ accounting records maintained locally at the establishment in India but are accounted for at the central office overseas. Many thanks.

Posts / Replies

[Surender Gupta]

It appears that the issue is related to import of services. In case of import of service, GAR-7 challan is the valid document on which you pay service tax for availing cenvat credit.