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2019 (10) TMI 99 - HC - Service TaxMode of discharge of service tax - services provided by service providers located outside India - whether the appellant, as the person liable to pay the service tax on services provided by service providers located outside India, could pay the said service tax by utilization of CENVAT credit available with it? HELD THAT:- The issue is decided in the case of THE COMMISSIONER OF CGST AND CENTRAL EXCISE VERSUS M/S. U.S.V. LIMITED [2019 (7) TMI 567 - BOMBAY HIGH COURT] where it was held that there is no bar to utilizing of cenvat credit already availed to discharge service tax obligation on the import of services on reverse charge basis. Appeal allowed.
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