https://www.taxtmi.com/article/detailed?id=5941 The amendment to the Cenvat Credit Rules protects domestic service providers from reversal of Cenvat credit when they supply taxable services, under exemption, to authorized operations of SEZ units and developers. Finance Act amendments gave the protective sub rule retrospective effect for specified past periods and validated actions taken since that retrospective date. Case law has examined whether supplies to SEZs are exports for cenvat and refund purposes, the limits of retrospective operation of substituting notifications, and requirements for proving retrospective intent. en-us Thu, 11 Dec 2014 06:12:52 +0530 Thu, 11 Dec 2014 06:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5941 The amendment to the Cenvat Credit Rules protects domestic service providers from reversal of Cenvat credit when they supply taxable services, under exemption, to authorized operations of SEZ units and developers. Finance Act amendments gave the protective sub rule retrospective effect for specified past periods and validated actions taken since that retrospective date. Case law has examined whether supplies to SEZs are exports for cenvat and refund purposes, the limits of retrospective operation of substituting notifications, and requirements for proving retrospective intent. Articles Cenvat Credit Thu, 11 Dec 2014 06:12:52 +0530 https://www.taxtmi.com/article/detailed?id=5941