https://www.taxtmi.com/forum/issue?id=116649 Imported software license fees attract service tax at import but service tax paid cannot be taken as Cenvat credit when the imported service is used to supply an exempt output; Cenvat credit may nevertheless be utilised to pay service tax on other taxable output services without one-to-one input-output correlation. Exemption for supplies to notified governmental or educational authorities is available and institutions like IIT qualify as Government Authority, although the exemption excludes certain OIDAR services by later amendment. en-us Fri, 21 Aug 2020 17:00:38 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116649 Imported software license fees attract service tax at import but service tax paid cannot be taken as Cenvat credit when the imported service is used to supply an exempt output; Cenvat credit may nevertheless be utilised to pay service tax on other taxable output services without one-to-one input-output correlation. Exemption for supplies to notified governmental or educational authorities is available and institutions like IIT qualify as Government Authority, although the exemption excludes certain OIDAR services by later amendment. Discussion-Forum Service Tax Fri, 21 Aug 2020 17:00:38 +0530 https://www.taxtmi.com/forum/issue?id=116649