https://www.taxtmi.com/caselaws?id=254195 CENVAT credit on inputs and input services used for goods supplied to SEZ developers was held available even for the period before 31 December 2008, because such supplies were treated as deemed exports under the SEZ regime. The earlier view denying credit was found inconsistent with the binding High Court ruling, and the subsequent amendment was treated as clarificatory rather than creating the entitlement for the first time. The denial of credit was therefore not sustainable and the issue was decided in favour of the assessee. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254195 CENVAT credit on inputs and input services used for goods supplied to SEZ developers was held available even for the period before 31 December 2008, because such supplies were treated as deemed exports under the SEZ regime. The earlier view denying credit was found inconsistent with the binding High Court ruling, and the subsequent amendment was treated as clarificatory rather than creating the entitlement for the first time. The denial of credit was therefore not sustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254195