https://www.taxtmi.com/caselaws?id=794766 Investment advisory and related research services supplied to an overseas recipient, invoiced in convertible foreign exchange, were treated as export of service because the recipient was abroad and no service obligation was undertaken for Indian clients on its behalf. On that basis, the accumulated CENVAT credit was held refundable under the refund scheme. The document states that services used effectively by the foreign recipient outside India satisfy the export requirement, making refund of unutilized credit admissible. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794766 Investment advisory and related research services supplied to an overseas recipient, invoiced in convertible foreign exchange, were treated as export of service because the recipient was abroad and no service obligation was undertaken for Indian clients on its behalf. On that basis, the accumulated CENVAT credit was held refundable under the refund scheme. The document states that services used effectively by the foreign recipient outside India satisfy the export requirement, making refund of unutilized credit admissible. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794766