Case Law Details
Mentor Graphics India Pvt Ltd Vs Commissioner of Central Tax Hyderabad – GST (CESTAT Hyderabad)
Introduction
The case of Mentor Graphics India Pvt Ltd vs Commissioner of Central Tax Hyderabad before the CESTAT Hyderabad revolves around the eligibility of Cenvat credit for input services. The appellant, an exporter of Information Technology Software Services, filed a refund claim under the Cenvat Credit Rules, 2004, and relevant provisions of the Central Excise Act and Export of Service Rules.
Background
The appellant sought a refund of Rs. 28,91,197/- for the period from October 2010 to December 2010. The adjudicating authority approved a refund of Rs. 16,07,026/- but rejected the remaining claim based on various grounds, including the absence of certain invoices and the inability to establish a nexus between certain input services and the appellant’s business activities.
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