https://www.taxtmi.com/highlights?id=33645 SEZ unit - Refund claim - reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting exemption/rate of duty on the final product since the reversal of the credit on the input was done at the Tribunal’s stage. - AT en-us Wed, 08 Mar 2017 09:05:05 +0530 Wed, 08 Mar 2017 09:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33645 SEZ unit - Refund claim - reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting exemption/rate of duty on the final product since the reversal of the credit on the input was done at the Tribunal’s stage. - AT Highlights Service Tax Wed, 08 Mar 2017 09:05:05 +0530 https://www.taxtmi.com/highlights?id=33645