17 December 2013
The assessee company has availed service of foreign service provider in 2008-09 and paid its service tax u/s 66A of the Finance Act,1994. It paid mentioned service tax by utilizing cenvat,is it is possible.
20 December 2013
no, wrong treatment. reason: cenvat credit can be used for paying output service tax liability, whereas the above was not the output liability. hence therefore in any case of reverse charge, cenvat credit can never be used
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