9911796707
TMI Blog2016 (3) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... envat 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 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rule 6(6) of the Cenvat Credit Rules, 2004 to resolve the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. 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 refund to the appellant by the application of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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