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2017 (12) TMI 1222 - AT - Central ExciseCENAVT credit - input services - Engineering Service, Business Auxiliary Service etc. from foreign based service provider - reverse charge mechanism - Held that: - Section 66A of the Finance Act, 1994 was brought into the statute w.e.f. 18.04.2006. After the inclusion of such Section service tax became liable to be paid on specified services received from outside India. But the dispute is of the period prior to this date. The appellant has paid the service tax on reverse charge basis even for the period prior to 18.04.2006. But such service tax paid cannot loose the colour of tax only because the service tax on reverse charge basis has been held to be payable only w.e.f. 18.04.2006 - Having paid the service tax, the appellant is entitled to cenvat credit thereof since there is no dispute that such services, otherwise satisfy the norm of input service. The fact of payment of service tax is not in dispute and hence, there is no reason to disallow the cenvat credit of such service tax. Appeal allowed - decided in favor of appellant.
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