Appellate Tribunal allows 100% EOU's refund claims, considers clearances as exports. Cenvat credit and refund admissible. The Appellate Tribunal CESTAT Bengaluru allowed the appeal of a 100% EOU for refund claims denied, holding that clearances to 100% EOU can be considered ...
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Appellate Tribunal allows 100% EOU's refund claims, considers clearances as exports. Cenvat credit and refund admissible.
The Appellate Tribunal CESTAT Bengaluru allowed the appeal of a 100% EOU for refund claims denied, holding that clearances to 100% EOU can be considered as exports. The Tribunal found Cenvat credit and refund admissible for services related to the appellant's manufacturing business activities, such as rent-a-cab, air travel, and office premises rent. The appeals were allowed, granting consequential relief to the appellants.
The Appellate Tribunal CESTAT Bengaluru allowed the appeal of a 100% EOU for refund claims denied on the ground that clearances to 100% EOU cannot be considered as export. The Tribunal held that Cenvat credit and refund are admissible for services like rent-a-cab, air travel, and office premises rent, as they have a direct nexus to the appellant's manufacturing business activities. The appeals were allowed, granting consequential relief to the appellants.
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