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TMI Blog2011 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... re being disposed off by a common order as the issue is identical. As such after dispensing with the condition of pre-deposit, in as much as the issue is covered by the precedent decisions of the Tribunal, I proceed to decide the appeals itself. 2. After hearing both the sides I find that the appellants were issued with a show cause notice proposing to deny cenvat credit of service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the CHA services and port services can be held to be admissible input services for the purposes of modvat credit. The issue is no longer res-integra and stands settled by the Tribunal in the case of Gujarat Ambuja Cements Ltd. Vs. CCE Ludhiana reported in 2007 (212) ELT 410 (Tri. Del.) as also in the case of Adani Pharmachem (P) Ltd. Vs. CCE Rajkot reported in 2010 (20) STR 386 (Tri. Ahmd.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the said decision stands taken note by Commissioner (Appeals) in her order but she has chosen to ignore the same by taking note of a subsequent decision of the Punjab & Haryana High Court in the case of Perfetti Van Melle India Pvt. Ltd. Vs. UOI reported in 2010 (254) ELT 620. However it is seen that in the said judgment Hon ble High Court has held that the Tattoo in the rapid bubble gum is to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the departmental officers only. I really fail to understand that if Commissioner (Appeals) is not a departmental officer, who is? 5. In as much as the issue stands decided by various decisions, which are not being multiplied here, the impugned order is set aside and appeal allowed with consequential relief to the appellants. Stay petitions as also appeals get disposed off in above manner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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