https://www.taxtmi.com/caselaws?id=795570 Cenvat credit was admissible on Scientific and Technical Consultancy Service used to develop technology or know-how for export. Contractual rights to supervise and monitor the research and development activity established that the recipient used and consumed the input service. The fact that the service invoice and subsequent export carried the same date did not prove that the service had been exported without use. Accordingly, credit remained available for the consultancy service. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795570 Cenvat credit was admissible on Scientific and Technical Consultancy Service used to develop technology or know-how for export. Contractual rights to supervise and monitor the research and development activity established that the recipient used and consumed the input service. The fact that the service invoice and subsequent export carried the same date did not prove that the service had been exported without use. Accordingly, credit remained available for the consultancy service. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795570