2007 (1) TMI 181

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....a, DR, for the Respondent. [Order]. - In these appeals, in which identical issues arise, the appellant has challenged the orders of Commissioner (Appeals) on the ground that C&F agent services and Clearing House Agent (CHA) services availed by the appellant should be treated as input services, as defined in Rule 2(1) of the Cenvat Credit Rules, 2004 and, therefore, the appellant was entitled to....