2015 (12) TMI 676

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....espondent : Shri D.K.Trivedi, Advocate 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 C....

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....ic Industries Ltd. vs Commissioner 2014 (35) S.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 reproduc....