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2011 (12) TMI 120 - AT - Service TaxEligibility of availment of CENVAT credit of service tax paid on the services provided by the foreign person (Foreign Commission Agent) – Held that:- Board Circular F.No.345/1/2008-TRU dated 27.06.2008 clarifies that the recipient of the service is required to pay service tax under Section 66A though the service is not actually provided by the recipient but by the foreign person. Such taxable services, are not treated as 'output services' however, service tax paid under Section 66A is available as 'input credit' under CENVAT Credit Rules, 2004 provided the said services are used as input services by the manufacturer or producer of final products or a provider of output taxable service. - Decided in favor of assessee.
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