Extracts
Commissioner of Central Excise & Service Tax Ahmedabad-iii Versus Deepkiran Foods Pvt Ltd
2015 (12) TMI 676 - CESTAT AHMEDABAD
Denial of CENVAT Credit - Various service - Held that:- Services were utilized for export of the goods - After considering the decisions of the Hon’ble Gujarat High Court [2014 (8) TMI 713 - GUJARAT HIGH COURT], Tribunal [2014 (11) TMI 579 - CESTAT A ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X i Jeetesh Nagori, Authorised Representative For The Respondent : 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 e ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X ; BSS, Repairs & Maintenance, Outward Transportation. By the impugned order, Commissioner (Appeals) set-aside the adjudication order. Hence, Revenue filed this appeal. 2. After hearing both the sides and on perusal of the records, I find that the ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X Excise, Kolkata-VI 2013-TIOL-1038-HC-ST. He reiterates the grounds of appeal. 3. I find that the issue is already covered by the various decision of the Hon ble Gujarat High Court, Larger Bench of the Tribunal and Board Circular, as under:- (i) Dynam ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
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