https://www.taxtmi.com/caselaws?id=470325 Scientific and technical consultancy used to develop and transfer technology qualifies as an input service where contractual rights of supervision and monitoring show that the recipient used and consumed the service during development. Invoicing and exporting the service on the same date do not, by themselves, establish export without use. Cenvat credit is therefore admissible for such consultancy. Where refund claims under Rule 5 were rejected solely because the consultancy was treated as ineligible, the refund follows consequentially once input-service credit is allowed, subject to the prescribed procedure and applicable notification. en-us Mon, 24 Jun 2024 00:00:00 +0530 Thu, 23 Jul 2026 16:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470325 Scientific and technical consultancy used to develop and transfer technology qualifies as an input service where contractual rights of supervision and monitoring show that the recipient used and consumed the service during development. Invoicing and exporting the service on the same date do not, by themselves, establish export without use. Cenvat credit is therefore admissible for such consultancy. Where refund claims under Rule 5 were rejected solely because the consultancy was treated as ineligible, the refund follows consequentially once input-service credit is allowed, subject to the prescribed procedure and applicable notification. Case-Laws Central Excise Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470325