Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]

By Kalyani B. Nair - On September 7, 2023 6:00 am - 2 mins read
Export - Information Technology Software Services - BAS - Cenvat Credit - CESTAT - taxscan

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software Services” is classifiable as Business Auxiliary Service (BAS), and hence is eligible for cenvat credit. The Appellants, Mentor Graphics India Pvt Ltd, are exporters of “Information Technology Software Services”, who filed a refund claim…

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