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2012 (6) TMI 492 - CESTAT, AHMEDABADDenial of cenvat credit of service tax paid on outward freight - Held that:- The definition of 'input service' contains both the word 'means' and 'includes', the portion of the definition to which the word ‘means’ applies has to be construed restrictively as it is exhaustive and ‘ includes’ 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, it also includes clearance of final products from the place of removal till it reaches its destination falls within the definition of input, service - the word transportation is included in the phrase 'clearance of final products from the place of removal' after the final products has reached the place of removal - in the later portion of the definition the words 'activities relating to business’ is used to expand the meaning of the word 'input service'- while dealing with outward transportation two words inputs' or 'capital goods' are conspicuously missing as after inward transportation of inputs or capital goods into the factory premises, if a final product emerges, that final product has to be transported from the factory premises till the godown before it is removed for being delivered to the customer, therefore, 'input service' includes not only the inward transportation of inputs or capital goods but also outward transportation – in favour of assessee.
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