Admissibility of Cenvat credit of service tax paid under section 66A of Finance Act, 1994

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..... No. B1/4/2006, dated April 19, 2006 [2006 (2) STR C5] 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, as the deemed service provider under section 66A is only for the purpose .....

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..... provided by a person located in a country (sic) (outside India)- * 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; * Extends all the provisions of Chapter V of the Finance Act, 1994 on such services provided from a country other than India and received in India; and * The recipient of su .....

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