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2017 (9) TMI 289 - CESTAT MUMBAICENVAT credit - services provided to SEZ - case of appellant is that Rule 6(6)(A) was given a retrospective effect from 10.02.2006 by virtue of Finance Act 2012. He pointed out that the period involved in this case is September 2004 to March 2008 and therefore the period from 10.02.2006 onwards is covered by the retrospective amendment and Rule 6(6)(A) of the CCR - Held that: - While interpreting the fact that Rule 6(6)(i) of Cenvat Credit Rules was amended by way of substitution, it was held that the same can be deemed to have a retrospective effect under certain circumstances. Consequently, it was held that the said sub-rule would be applicable with effect from 10.09.2004 when the Cenvat Credit Rules came into existence. It is however, seen that Rule 6(6)(A) was not introduced by way of substitution but it was a new Rule inserted in the Cenvat Credit Rules, 2004. There is no basis for extending the benefit of such insertion for period prior to 10.02.2008 - penalty and interest is consequently reduced - appeal allowed - decided partly in favor of appellant.
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