https://www.taxtmi.com/forum/issue?id=2510 If imported design drawings qualify as design services, they are treated as an import of services liable to service tax despite duty-free clearance; the recipient may claim Cenvat credit for service tax paid, as the service is treated as an input service under the Cenvat Credit Rules, subject to confirming the classification as design services. en-us Sat, 18 Dec 2010 15:19:48 +0530 Thu, 23 Jan 2025 15:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2510 If imported design drawings qualify as design services, they are treated as an import of services liable to service tax despite duty-free clearance; the recipient may claim Cenvat credit for service tax paid, as the service is treated as an input service under the Cenvat Credit Rules, subject to confirming the classification as design services. Discussion-Forum Service Tax Sat, 18 Dec 2010 15:19:48 +0530 https://www.taxtmi.com/forum/issue?id=2510