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2019 (6) TMI 74 - CESTAT MUMBAIUtilization of CENVAT Credit - receipt of services from overseas service providers and discharged service tax under reverse charge mechanism - whether the appellant is eligible to utilize cenvat credit in discharging such service tax? - Rule 5 of the Taxation of Services (Provided from outside India and received in India) Rules, 2006 - HELD THAT:- Similar issue decided in the case of M/S. USV LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [ 2018 (4) TMI 617 - CESTAT MUMBAI ] where it was held that Under CCR 2004 there is no bar for utilization of Cenvat credit for the deemed service provider to pay the service tax liability casted upon him in terms of Section 66A - In terms of Rule 2 (r) the Appellant is a deemed service provider. Rule 5 of Taxation of Service Rules (Provided from outside India and Received in India) Rules only refers to availing of Cenvat Credit and not utilization of cenvat credit. Utilization of credit is not incorrect - appeal allowed - decided in favor of appellant.
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