CESTAT Allows CENVAT Credit for SEZ Developer Supplies, Citing High Court Rulings & Export Treatment [Read Order]
After hearing both sides, the Tribunal observed that there was no stay on the cited High Court rulings and found merit in the appellant’s arguments
By Adwaid M S - On April 11, 2025 2:01 pm - 2 mins read
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh Bench, has allowed the appeal filed by the appellant, holding that CENVAT credit is not required to be reversed in respect of goods supplied to Special Economic Zone ( SEZ ) developers. The Tribunal found that such supplies are to be treated as…
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