2017 (2) TMI 311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....perintendent (A.R.) for the Respondent ORDER In all these appeals the common issue involved is whether the appellant is entitle for the refund in respect of duty/service tax paid on input /input services used in the manufacture of goods supplied to 100% EOU. The adjudicating authority sanctioned the refund claim holding that supply made to 100% EOU is deemed export and following the various ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. He submits that very same issue has been considered in various judgments including the judgment of various high courts and it was held that export includes deemed export i.e. supplies made to 100% EOU therefore refund under Rule 5 is admissible. He placed reliance on following judgments: (a) Western Cans P. Ltd Vs. Commissioner of C. Ex. Mumbai-i[2011(270) ELT 101(Tri. Mum)] (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner of Cus., C. Ex., Hyderabad[2006(206) ELT 854(Tri. Bang.)] (k) Uniworth Textiles Ltd Vs. Commissioner of C. Ex. Raipur[2016(341) ELT 438(Tri. Del.)] 3. On the other hand, Shri. N.N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He has made detailed written submission. He submits that as per the Tribunal d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner (Appeals) reversed the order of the adjudicating authority only on the basis of Tribunal decision in case of Tiger Steel Engg(I) Pvt Ltd(supra). I find that as per the Rule 5 of Cenvat Credit Rules, no exclusion was provided to deemed export i.e. supplies made to 100% EOU therefore bare term Export includes export of goods out of India as well as deemed export. This very issue has been....