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

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..... 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, as the deemed service provider under Section 66A is only fo .....

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..... 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 * extends all the provisions of Chapter V of the Finance Act, 1994 on such services .....

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..... le service. 5. The views communicated by the Board in Para 4.2.13 of F.No. B1/4/2006-TRU dated 19th April, 2006 are reiterated. 6. All Trade Associations/Chambers of Commerce, members of RAC (both organized and SSI) falling within the jurisdiction of the Commissionerate of Central Excise, Jamshedpur are requested to bring the contents of this trade notice to the notice of their constit .....

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