TMI BlogCENVAT Credit - input services - the appellants received and consumed the service while they were...CENVAT Credit - input services - 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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