2016 (3) TMI 225

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....e Appellant : Mr Y V S Mahendra,Consultant For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda The issue involved in this appeal is whether the Cenvat credit availed on the input services utilised for manufacture of goods at 'nil' rate of duty supplied to the SEZ as well as exported shall entitle the appellant to the refund of the Cenvat credit under Rule 5 of Cenvat....

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....on provided in sub rule (6) of Rule 6 of Cenvat Credit Rules, 2004 to the application of sub-rule (1) to (4) thereof. Clearances made to SEZ are not governed by the denial provision. Appellant's submission is, therefore, certainly correct to say that any attempt to deny the refund of input credit shall make the services or goods exported costlier and will amount to export or 'deemed export&#39....