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2011 (12) TMI 404 - CESTAT, AHMEDABADCenvat credit - outward freight - Board's circular No.97/8/2007-ST dated 23.08.07 - In the case of High Court of Karnataka in the case of CCE & Service Tax, Bangalore Vs. ABB Ltd. reported in (2011 -TMI - 203985 - KARNATAKA HIGH COURT) wherein it was held that the definition of 'input service' contains both the word 'means' and 'includes', but not 'means and includes' - The portion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which the word includes applies has to be construed liberally as it is extensive. The exhaustive portion of the definition of 'input service' deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products - Decided in favor of the assessee
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