Import of Services?

Hi all,

Please answer the below query with reference to any section/ circulars/ Rules

X is a foreign service provider, ABC Ltd is a Indian service recipient.

If X provides taxable service to ABC Ltd, liability of service tax is on ABC Ltd. But the question here is, can ABC Ltd claim service tax credit on that, if

• the place of performance of service is outside India and used in India
• the place of performance of service is inside India and used in India