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    <title>2015 (12) TMI 676 - CESTAT AHMEDABAD</title>
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    <description>The judge rejected the Revenue&#039;s appeal regarding the denial of Cenvat Credit on input services for an Export Oriented Unit (EOU) manufacturing frozen foods. The Commissioner (Appeals) decision, supported by precedents and circulars, was upheld over the Revenue&#039;s argument based on a contradiction with a Calcutta High Court ruling. The judge emphasized the undisputed use of services for exporting goods, leading to the rejection of the appeal.</description>
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      <description>The judge rejected the Revenue&#039;s appeal regarding the denial of Cenvat Credit on input services for an Export Oriented Unit (EOU) manufacturing frozen foods. The Commissioner (Appeals) decision, supported by precedents and circulars, was upheld over the Revenue&#039;s argument based on a contradiction with a Calcutta High Court ruling. The judge emphasized the undisputed use of services for exporting goods, leading to the rejection of the appeal.</description>
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