Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 686 - CESTAT MUMBAI

2016 (1) TMI 686 - CESTAT MUMBAI - TMI - Supply made to the SEZ Developers - whether is an export and no duty is payable? - lower authority has rejected the claim only on the ground that Notification No. 50/2008 -CE (NT) dated 31-12-2008 is not retrospective, therefore supply made to the SEZ Developers cannot be export - Held that:- The very same issue has been settled in various judgments cited by the Ld. counsel in particular, Hon'ble Andhra Pradesh High Court also passed the judgment in the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Prabhudesai, Supdt. (AR) ORDER Per : Ramesh Nair The appeal is directed against Order-in-Appeal No. PI/RKS/135/2010 dated 31/08/2010 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein the Ld. Commissioner upheld the Order-in-Original No. P-I/Divn. IV/Reb/57/2010 dated 01/04/2010 and dismiss the appeal filed by the appellant. 2. The fact of the case is that the appellant have supplied the goods to the SEZ Developers without payment of duty and under the cover ARE-1treating .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rs. The sanctioning authority has rejected the refund claim on the ground that the supply to the SEZ Developer was included in the rule 6(6)(i) of Cenvat Credit Rules, 2004 vide Notification No. 50/2008 -CE (NT) dated 31-12-2008. In the present case since the supply to the SEZ Developer is prior to 31-12-2008. It cannot be treated as export and liable to pay 10% of value of goods. Accordingly refund of said paid amount was rejected vide order dated 01-04-2010. The appeal against the said origina .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that even prior to Notification No. 50/2008 -CE (NT) dated 31-12-2008, such supplies held to be export. In this regard he placed reliance on the judgment of Sujana Metal Products Ltd. Vs Commissioner of C.Ex., Hyderabad [2011 (273) ELT 112 (Tri.- Bang.)] which has been upheld by the Honble Andhra Pradesh High Court in Central Excise Appeal No. 40 of 2012 vide order dated 2-7-2013. He also placed reliance on following judgments on the same issue: Siemens Ltd. Vs Commr of C.Ex., Navi Mumbai - [2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version