set off of Service Tax Paid on Import Services

Dear All,

My one of client has taken services from  foreign country. and they has paid the services tax on reversed calculation to services tax dept. My quary is that can we take the set off which has been paid on import services agst other output services.

If yes than Pls provide the circuler, judgement or reference for my records.

Re :

Dharmesh

Thanks U in advance