2017 (3) TMI 1277

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....ring for the appellant and Mr. M.S. Nagaraja for Mr. K.S. Naveen Kumar, learned counsel for the respondent. 3. Though various questions are raised, the only question, which may arise for our consideration can be summarized as under :- "Whether CENVAT credit is available in respect of input service used in the manufacturing of exported goods when such goods are exported to another 100% EOU even if there is no any physical export ? " 4. We may record that the Tribunal in the impugned order has observed thus :- "The appellant is a 100% EOU and the refund claims filed by them have been denied on the ground that clearances to 100% EOU cannot be considered as export and refund cannot be allowed of the CENVAT credit availed by them. T....

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....r of Central Excise v. Ginni International Ltd. and Sanghi Textiles Ltd. v. Commissioner of Customs and Central Excise - 2006 (206) E.L.T. 854 (Tri. -Bang.). So far as the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. (supra) is concerned, it is true that the appeal is admitted by the Apex Court, however, no stay was granted by the Apex Court. It is, however, more important to note that the decision of the Tribunal in the case of Ginni International Ltd. (supra) was also challenged before the Apex Court and the Apex Court vide decision reported in 2007 (215) E.L.T. A102 (S.C.) held while dismissing the Revenue's appeal against the Tribunal's order, that once Development Commissioner giving permission to the appellant....