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2016 (3) TMI 225 - CESTAT CHENNAI

2016 (3) TMI 225 - CESTAT CHENNAI - 2016 (331) E.L.T. 603 (Tri. - 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 provided in sub rule (6) of Rule 6 of Cenvat Credit Rules, 2004 to the application of sub-rule (1) to (4) thereof. Clearances made to SEZ are not governed by the denial prov .....

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and appeal is allowed. The authority below granting refund shall act in accordance 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 Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda The issue involved in this appeal is whether the Cenvat credit availed on the input services utilised for manufacture .....

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