2015 (12) TMI 676

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....e Per: P.K. Das The relevant facts of the case, in brief, are that the Respondents are 100 % Export Oriented Unit (EOU) engaged in the manufacture of ready to eat frozen foods falling under Chapter No. 7, 19 & 21 of the Schedule to the Central Excise Tariff Act, 1985. The Adjudicating Authority denied Cenvat Credit on the input services, namely, Customs Clearing Services, Business Auxiliary Ser....

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.....T.R. 674 (Guj.) (ii) Honest Bio-Vet Pvt. Ltd. vs Commissioner of Central Excise Ahmedabad-I 2014 (310) E.L.T. 526 (Tri. - LB) (iii) Both Circular Final No. 267/13/2015 - CX.8 Dated 28 February, 2015 3. There is no dispute of the facts that the services were utilized for export of the goods. The finding of the Commissioner (Appeal) is reproduced below:- "I observe that appellant exported their....