2011 (3) TMI 837

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....hana Wadhwa:   All the matters are 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 proposin....

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....e surviving in the present appeal is as to whether 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 Rajko....

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.... steps are admissible as input services. Though 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 t....