Don't show links to tag a commit for non permitted users

What does this MR do?

Doesn't show links to tag an individual commit for non permitted users. Specifically, only users that can :push_code as defined in ProjectPolicy will see the link.

According to the Project Permissions Documentation, this includes the following roles:

• Owner
• Master
• Developer

and excludes the following roles:

• Reporter
• Guest
• Non-authenticated user

Does this MR meet the acceptance criteria?

• Changelog entry added
• Documentation created/updated
• API support added
• Tests
  • Added for this feature/bug
  • All builds are passing
• Conform by the merge request performance guides
• Conform by the style guides
• Branch has no merge conflicts with master (if it does - rebase it please)
• Squashed related commits together

What are the relevant issue numbers?

Closes #26188 (closed)