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2015 (12) TMI 676 - CESTAT AHMEDABAD

2015 (12) TMI 676 - CESTAT AHMEDABAD - TMI - 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 AHMEDABAD] and Both Circular, I do not find any reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No : E/12413/2014 - Order No. A/10741 / 2015 - Dated:- 1-6-20 .....

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ing Services, Business Auxiliary Service & 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 main contention of the Learned Authorised Representative for the Revenue is that the decision of the Commissioner (Appeals) is contrary to decision of the Hon ble Calcutta High Court in the case of M/s Ve .....

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