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2012 (8) TMI 560 - AT - Service TaxWhether Payment of service tax can be made through Cenvat credit or in cash – recipient of service from overseas agents for procuring export orders – whether it can be treated as their output service – Held that:- Just because the person receiving a taxable service from an offshore service provider, by virtue of being liable to pay service tax in respect of the same is deemed to be “provider of taxable service” under Rule 2(r) of Cenvat Credit Rules, 2004, there is no justification for invoking another legal fiction to treat the service so received by him as his “output service”, more so when the service received by him from offshore service provider having been used for providing some output service or having been used in or in relation to the manufacture of final product is covered by the definition of “input service” - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - appellant directed to make pre-deposit
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