Case Law Details
Mentor Graphics India Pvt Ltd Vs Commissioner Of Service Tax (CESTAT Hyderabad)
Credit Allowable on Service Tax Paid on Architectural Services: CESTAT Hyderabad
This appeal is directed against order-in-appeal No. HYD-SVTAX-000-APP-0009-17-18-ST dated 17.04.2014
2. Heard both sides and perused the records.
3. In this case, the appellant is contesting mainly the rejection of the refund claims filed by them in respect of unutilised CENVAT credit on input services which were utilised by the appellant for rendering of exported output services. It is undisputed that appellant has exported the services and claimed the refund. The 1stAppellate Authority has allowed refund claims and has denied the refund claim in respect of few services.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
