https://www.taxtmi.com/caselaws?id=391383 Cenvat credit on service tax paid for research and development services received from group entities is available where the assessee actively supervises and monitors the work, including methodology, results and timelines, so that the services are used in the development process rather than merely received and passed on. The mere fact that the invoice date and export date coincide does not, by itself, show that the services were unused. The credit position also aligns with the principle that exported services should not bear domestic tax burden. On these facts, receipt and use of the services were established and the Revenue's objection was rejected. en-us Fri, 24 Jan 2020 00:00:00 +0530 Mon, 02 Nov 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391383 Cenvat credit on service tax paid for research and development services received from group entities is available where the assessee actively supervises and monitors the work, including methodology, results and timelines, so that the services are used in the development process rather than merely received and passed on. The mere fact that the invoice date and export date coincide does not, by itself, show that the services were unused. The credit position also aligns with the principle that exported services should not bear domestic tax burden. On these facts, receipt and use of the services were established and the Revenue's objection was rejected. Case-Laws Central Excise Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391383