CENVAT Credit approved for foreign agents aiding in market exploration, design advice, and export clearance of garments.

CENVAT Credit - input services - the foreign agents were rendering the services not only post-sales or post-export but were engaged in the activities of exploring the market, advising the designs for manufacture and supplies to specific orders procured by them and assisting the clearance of the garments in question and export the same to the foreign countries and earn foreign currency - input duly allowable .....

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