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M/s RR Donnelley Publishing India Pvt Ltd Versus Commissioner of Central Excise, Chennai-IV

2016 (3) TMI 225 - CESTAT CHENNAI

Cenvat credit - input services utilised for manufacture of goods at ‘nil' rate of duty supplied to the SEZ as well as exported - entitlement to refund of the Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 - Held that:- There is an exception .....

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y attempt to deny the refund of input credit shall make the services or goods exported costlier and will amount to export or ‘deemed export' of taxes which is not permitted in international trade practice as well as supply to SEZ domestically. Theref .....

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dance with law looking to the law on limitation, if any, applicable. - Decided in favour of assessee - E/40128/2014 - Final Order No. 41364/2015 - Dated:- 6-10-2015 - D N Panda, Member (J) For the Appellant : Mr Y V S Mahendra,Consultant For the Resp .....

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ll entitle the appellant to the refund of the Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004. 2. On behalf of the appellant, it was submitted that there is an exception provided under Rule 6(6) of the Cenvat Credit Rules, 2004 to resolve the .....

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result in export of taxes which is not permitted in international trade practice. 2. Learned Authorised Representative for Revenue says that supply to SEZ at nil' rate of duty does not ipso facto makes goods exempted goods. Therefore, Rule 5 does .....

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