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, a

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