https://www.taxtmi.com/caselaws?id=800857 Technical testing, inspection and certification services supplied to an overseas recipient qualify as export of services where reports are delivered to that recipient and payment is received in convertible foreign exchange. Subsequent use of the certification by the recipient's Indian clients does not change that character. CENVAT credit should not be denied solely because an invoice contains an incorrect service-provider registration number where the registration certificate and supporting material verify the correct number. Verifiable documentary compliance preserves credit despite a clerical typing error. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800857 Technical testing, inspection and certification services supplied to an overseas recipient qualify as export of services where reports are delivered to that recipient and payment is received in convertible foreign exchange. Subsequent use of the certification by the recipient's Indian clients does not change that character. CENVAT credit should not be denied solely because an invoice contains an incorrect service-provider registration number where the registration certificate and supporting material verify the correct number. Verifiable documentary compliance preserves credit despite a clerical typing error. Case-Laws Service Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800857