2017 (6) TMI 1379

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....ate for the appellant Shri R.K. Mishra, DR for the respondent JUDGEMENT Per Justice (Dr.) Satish Chandra: The present appeal is filed against the order in appeal no. 13-16/2012 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. ....

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....e 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: 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....