CESTAT Bangalore: DTA to SEZ supplies pre-13-12-2008 qualify as exports under CENVAT Credit Rules

The Appellate Tribunal CESTAT Bangalore ruled that supplies made by a DTA unit to a SEZ developer before 13-12-2008 should be treated as exports of dutiable goods, entitling benefits under the CENVAT Credit Rules. This decision resulted in all three appeals being allowed in favor of the appellants.

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The judgment by Appellate Tribunal CESTAT Bangalore in 2015 (2) TMI 181 addressed the issue of whether supplies made by a DTA unit to SEZ developer before 13-12-2008 should be treated as exempted clearances under CENVAT Credit Rules. The Tribunal ruled that such supplies are to be treated as exports of dutiable goods, entitling benefits including exemption from maintaining separate accounts of dutiable and non-dutiable inputs/services. Consequently, all three appeals were allowed in favor of the appellants.

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