9911796707
TMI Blog2012 (2) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... dran, Deputy Commissioner and N. Jagdish, Superintendent for the Respondent JUDGEMENT P.G. Chacko:- 1. In all the appeals, most of them filed by the assessees and the rest by the Department, the substantive issue which arises for consideration is whether the assessees were liable to consider, during the material period, their clearances to SEZ developers to be clearances of exempted goods. All the assessees manufactured excisable goods in their DTA units and supplied the same to SEZ developers. They took CENVAT credit of the duty paid on their inputs which were used in or in relation to the manufacture of final the products cleared to SEZ developers as also to other customers. This, they did without maintaining any separate accounts. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period from April to September, 2009 and demanding interest thereon. The assessee was providing their output service viz. industrial or commercial construction service to SEZ developers and others during the said period. They did not pay service tax on the service provided to SEZ developers by virtue of Notification No.9/2009-ST(as amended), but paid service tax on the service provided to other customers. The show-cause notice issued by the Department alleged that, as the notice availed CENVAT credit on common inputs and input services without maintaining separate accounts, they were liable to pay 8%/6% of the value of what was held to be "exempted services" for the aforesaid period. Obviously, the output service rendered to the SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Therefore, supplies made to SEZ from DTA units shall be treated as export. c. Since both during the period prior to and w.e.f. 10-2-2006, the supplies made to SEZ are held to be "export", the application of provisions of Cenvat Credit Rules for recovery of amounts on goods supplied to SEZ units in terms of Rule 6 of CCR, 2002/CCR, 2004 does not arise. d. The amendment to Rule 6(1) of the CCR, 2004 by the amending Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 shall be applicable w.e.f. 10-9-2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters. e. Appeals of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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