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of <h1>Tribunal allows appeal, deems duty demand on input credit for supplies to SEZ developers unsustainable</h1> <h3>ISPAT INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR</h3> The Tribunal allowed the appeal, finding the duty demand on the appellant for not being eligible to take CENVAT credit on input/input services used in ... CENVAT credit - tax paid on input/input services used in the manufacture of goods supplied to SEZ developers - Held that:- CENVAT credit would be available in respect input/input services used in or in relation to manufacture of goods supplied to SEZ developers even prior to 31/12/2008 when the Rules were specifically amended to provide for the same. Therefore, we find that the impugned order is not sustainable in law - Following decision of Union of India vs. Steel Authority of India Ltd. [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] - Decided in favour of assessee. Issues:- Eligibility of CENVAT credit on duty/tax paid on input/input services used in the manufacture of goods supplied to SEZ developers.Analysis:The appeal challenged an Order-in-Original confirming duty demand on the appellant for not being eligible to take CENVAT credit on input/input services used in manufacturing goods supplied to SEZ developers. The appellant relied on the case of Sujana Metal Products Ltd. vs. Commissioner of Central Excise, Hyderabad and the decision of the High Court of Chhattisgarh in Union of India vs. Steel Authority of India Ltd., arguing that CENVAT credit should be available for such supplies as deemed exports under the SEZ Act, 2005. The Revenue, represented by the Additional Commissioner, cited the case of Blue Star Ltd. vs. Commissioner of Central Excise, Thane, supporting the duty demand. The Tribunal, after considering the arguments, referred to the Chhattisgarh High Court's decision in Steel Authority of India Ltd. case, which held that CENVAT credit should be available for input/input services used in manufacturing goods supplied to SEZ developers even before the specific amendment on 31/12/2008. Consequently, the Tribunal found the impugned order unsustainable in law and allowed the appeal with consequential relief, if any, as per the law.
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