2014 (12) TMI 582

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..... e appeal and stay petition are directed against order-in-appeal No. PKS/92/BEL/2011-12 dated 09/08/2011 passed by the Commissioner of Central Excise (Appeals), Belapur. 2. Vide the impugned order, the lower appellate authority has held that the appellant is not eligible to avail Cenvat Credit on the input services used in manufacture of goods supplied to SEZ developers prior to 31/12/2008 and con .....

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..... Mum), wherein it was held that if the supplies have been made to SEZ developers prior to 31/12/2008, the same would not be entitled to the benefit of Cenvat Credit as the Notification permitting the availment of credit was amended only on 31/12/2008 and therefore, he pleads that the order of the lower authorities are correct in law. 5. After considering the submissions made by both the sides, we .....

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