https://www.taxtmi.com/caselaws?id=779533 CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order, holding that Rule 6(3) CENVAT Credit Rules does not require reversal for services supplied to SEZ units. The Bench relied on the retrospective effect of Finance Act, 2012 (excluding Rules 6(1)-(3) for SEZ supplies), related amendments and CBEC letter, and followed a prior decision on the identical issue. Revenue's invocation of extended limitation and penalties was not sustained. en-us Mon, 06 Oct 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779533 CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order, holding that Rule 6(3) CENVAT Credit Rules does not require reversal for services supplied to SEZ units. The Bench relied on the retrospective effect of Finance Act, 2012 (excluding Rules 6(1)-(3) for SEZ supplies), related amendments and CBEC letter, and followed a prior decision on the identical issue. Revenue's invocation of extended limitation and penalties was not sustained. Case-Laws Service Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779533