2014 (10) TMI 1066

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....e, Advocate of M/s. AKB Associates, for the Respondent. JUDGMENT Revenue has preferred this appeal against the order passed by the CESTAT, holding that Cenvat can be availed in respect of clearances to SEZ Developers even prior to 2008, when specific amendments were made to Cenvat Credit Rules. In other words, the question for consideration is, whether the said amendments were prospective or....