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2020 (1) TMI 996 - AT - Central ExciseCENVAT Credit - input services - contract for supply of certain technology/Know-how - entire case of revenue is that the appellant have not used the service provided by SPIL & SPARC and, therefore, they cannot avail the said credit of service tax paid by SPIL & SPARC - HELD THAT:- The only fact that revenue has used to insist that the service was provided to the appellant and exported by the appellant on the same day is that the date of invoice is common. It is apparent from the facts of the case that the service was not provided in one day, the service was provided in a particular time duration and the service provided was being simultaneously used by the appellant by Supervising and Monitoring the activity in the entire duration. Thus, it cannot be correct to say that the service provided by the SPIL was not used by the appellant. The revenue’s argument is that the entire service was provided on the date of invoice is totally fallacious and illogical. Thus, the appellants received and consumed the service while they were participating in the development of technology by supervising and monitoring the same. There are no merit in the argument of the revenue that the services provided by SPIL was not used by the appellant and were exported as such - the agreement in respect of SPARC is also the same and, therefore, the arguments above are equally applicable to the services provided by SPARC - thus, there are no merit in the arguments of the revenue that services were exported without use by the appellant and, therefore, no credit is admissible. Appeal allowed - decided in favor of appellant.
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