2016 (11) TMI 1726

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..... ORDER The issue involved in this appeal is whether the Cenvat credit availed on the input services utilised for manufacture of goods at nil rate of duty supplied to the SEZ as well as exported shall 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 Ru .....

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..... eof. Clearances made to SEZ are not governed by the denial provision. Appellant's submission is therefore certainly correct to say that any 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. Therefore, denial of .....

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