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2013 (9) TMI 912 - GUJARAT HIGH COURTCENVAT Credit on GTA services - upto the place of removal - scope of the terms 'means and includes' - Rule 2(l) of CCR - Services of Outward Transportation of Goods – Rule 2(1) of CENVAT credit Rules - Whether CESTAT was right in holding that the credit of service tax in respect of service tax paid on services of outward transportation of goods beyond place of removal in the office is admissible by overlooking the statutory provisions of Rule 2 (1) of CENVAT Credit Rules, 2004 which does not cover these services in the definition of input service for the purpose of allowing Cenvat Credit thereon and ignoring various decisions as referred - Held that:- Following Commissioner of Central Excise & Customs vs. Parth Poly Wooven Private Limited [2011 (4) TMI 975 - GUJARAT HIGH COURT] - Main body of the definition of term ‘input service’ is wide and expansive and covers variety of services utilized by the manufacturer - By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal. Outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression ‘includes’ - the expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’ - the expression ‘includes’ followed by ‘means’ in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression ‘includes’ be utilized to limit the scope of definition provided in the main body of the definition - This was also not the intention of the Legislature. - Decided against the revenue.
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