TMI Blog2007 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 take Cenvat credit in respect of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warrant for waiving pre-deposit of the service tax and the penalties imposed. All these applications are, therefore, rejected. The appellant will, however, be at liberty to deposit the amounts of service tax and penalties payable under the impugned order within six weeks from today, failing which the appeals in which the default is committed will stand dismissed. All these applications are dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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