Cenvat credit eligible on input Services for Providing Output Service & Business Activities Unless Excluded

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 ...