2017 (3) TMI 1277

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....Mr. Jeevan J. Neeralgi, learned counsel appearing 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 b....

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....n of Amitex Silk Mills Pvt. Ltd. (supra), Commissioner 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 Devel....

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.... other matters, the Apex Court has already dismissed the appeals filed by the Revenue. 16. In the above fact situation, we are of the view that no question of law much less any substantial question of law, arises out of the order of the Tribunal and even if it arises, the answer is very obvious and we, therefore, hold that the Tribunal is justified and has not committed any substantial error of law in dismissing the appeal of the Revenue and confirming the order of the learned Commissioner (Appeals) holding that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of....