TMI Blog2018 (5) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to units situated at SEZ - Held that: - the respondents are eligible for benefit of N/N. 4/2004. Appeal dismissed - decided against Revenue. - ST/CO/8/2012 and ST/569/2011 - Final Order No. 41500 / 2018 - Dated:- 16-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramaniam, AC (AR) for the Appellant Ms. R. Charulatha, Advocate for the Respondent ORDER Per Bench The above appeal is filed by the department aggrieved by the order passed by Commissioner (Appeals) who set aside the demand, interest and penalties. 2. Brief facts are that the respondents are engaged in providing air travel agent service, air travel agent, rent-a-cab s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision in the case of Commissioner of Central Excise Vs. Sanjay Engineering Industries reported in 2016 (43) STR 354 (Raj.) and Hello Minerals Water (P) Ltd. Vs. Union of India 2004 (174) ELT 422 (All.). The ld. counsel stressed that in the case of Hello Minerals Water (P) Ltd. (supra), even though the credit was reversed at the stage of appeal before the Tribunal, the Hon ble High Court has held that the benefit of notification would be admissible as a condition for non-availment of CEVAT credit being satisfied. In respect of the issue of denying benefit of Notification 4/2004, she submitted that this Tribunal vide Final Order No. 40964/2018 dated 28.3.2018 in the case of Vision Pro Event Management had decided the issue in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-1994. xxxx xxxx xxxxx xxxx 18. In view of the above decision we are of the opinion that reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting exemption/rate of duty on the final product since the reversal of the credit on the input was done at the Tribunal s stage. 7. The issue whether benefit of Notification No.4/2004 can be extended to services provided to a SEZ unit, where the services are not fully consumed within the SEZ was discussed by this Tribunal in the case of Vision Pro Event Management (supra) and Maersk India Pvt. Ltd. (supra) as cited by ld. counsel. 8. Following the above decisions, we are of the view that the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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