Cenvat Credit Eligibility Cannot Be Challenged During Refund Claim if Not Questioned During Availment and Utilization

Commissioner of Central Excise Vs Infosys Technologies Ltd. (CESTAT Kolkata) The case of Commissioner of Central Excise vs. Infosys Technologies Ltd. (CESTAT Kolkata) revolves around the eligibility of credit for refund claims. In this article, we delve into the details of the case, the arguments presented by both sides, and the pivotal decision of the CESTAT Kolkata. 1. Background: Infosys Technologies Ltd., a prominent IT company in Bhubaneswar, Odisha, was engaged in providing Maintenance of Software Services, classified under Management, Maintenance, and Repair Service. As a 100% Export-Or...