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2013 (9) TMI 924 - CESTAT AHMEDABADStay application - Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - Held that:- It is evident from Rule 5 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 that Service Tax paid on the services provided from outside India and received in India are not to be treated as output services. - Prima facie, the appellant with whom CENVAT Credit is available in Cenvatable account is with respect to the activities being done in India and appellant is not provider of the services on which he is paying Service Tax under reverse charge mechanism. Therefore, the credit available with the appellant in its CENVAT account has not been earned in relation to the services received from abroad - prima facie case is against the assessee - stay granted partly.
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