2017 (6) TMI 1379

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..... es - HELD THAT:- After hearing both the parties and perusal of record, it appears that Cenvat Credit of all the above services have been allowed in various decisions of Hon ble High Courts and Tribunal. The issue is no longer res integra since all services are covered by various decisions in favour of the appellant. Reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE, RAJKOT V .....

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..... 012 dated 12.03.2012 and 17-20/2012 dated 13.03.2012. 2. In both the appeals, the issue is common and i.e. pertaining to the credit of input services. Hence both the appeals are disposed of by this common order. The disputed period is September 2004 to March 2011. 3. During the period under consideration, the appellant was engaged in the manufacture of Graphite Electrodes falling under Chapt .....

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..... t: i) Port Services: CCE Jaipur Vs. Hindustan Zinc vide final order no. A/1231/2012 dated 01.10.2012 and CC Rajkot Vs. Rolex Rings Pvt. Ltd. 2008 (230) ELT 569 (Tr-Ahmd.) ii) Cargo Handling Services: CCE Raipur Vs. HEG Ltd. 2010 (18) STR 56 (Tri-Del) and Central Excise Vs. Inductotherm India Pvt. Ltd. 2014 (36) STR 994 (Guj. HC). iii) Customs House Agent s Services: CCE Raip .....

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