Cenvat credit under reverse charge

It is assumed that the services are liable under reverse charge. The restriction in defintion of input services maybe perused. Cab, construction may not be available. The others are available as loing as you are provding services which are taxable or manufacturing goods liableto CED

yes, cenvat can be availed by the recepient but canvat credit cannot be utlised for paying ST

Cenvat credit is available on input services. Manufacturer as well as service provider will be eligible to get Cenvat credit of input services. Input service where the service tax is paid on reverse chage by the recipient of the service,  the cenvat credit in respect of such input service shall be allowed on or after the day on which payment is made of the value of input service and the service tax paid or payable as indicated in invoice, bill or as the case may be, challan referred to in rule 9.

Originally posted by : Arun Kumar Singh
	Cenvat credit is available on input services. Manufacturer as well as service provider will be eligible to get Cenvat credit of input services. Input service where the service tax is paid on reverse chage by the recipient of the service,  the cenvat credit in respect of such input service shall be allowed on or after the day on which payment is made of the value of input service and the service tax paid or payable as indicated in invoice, bill or as the case may be, challan referred to in rule 9.

Yes, credit of ST paid on reverse chg can be taken but only on payment of such ST.

Dear expert , i would like to know the answer in the following issue.

We are paying the membership fees to the Association registered, established and having a operational affairs in the foreign country. so i would like to ask that whether s.tax would be applicable as per RCM in case when services are received by association situated outside the india at the time of payment of membership fees ? 

and what if, when the descripttion of service which assessee  is receiving from foreign entity are as such is exempted via notification in india ? e.g. Assessee received x type of services from foreign and the same x type of services is actully exempt if provided in india , still RCM applies ???