Cenvat available on service tax paid under reverse charge on service received from foreign service provider

Ericsson India Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that the assessee is entitled to cenvat credit of service tax paid under reverse charge mechanism on the services received from Foreign Service provider prior to 18.04.2006. Facts- The appellant is engaged in providing the taxable services. During the relevant period, the Appellant being the service recipient paid Service tax as per Rule 2(1)(d)(iv) of Service Tax Rules, 1994. The Service tax so paid by the Appellant was availed as Cenvat credit and was utilised for discharging its output Service...