TMI Blog2017 (5) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 53080/2017 - Dated:- 21-4-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Hit Chawla, C.A., Ms. Shreya Dahiya, Advocate - for the appellant Ms. Kanu Verma Kumar, D.R., Shri G.R. Singh, D.R. - for the respondent ORDER Per Ashok K. Arya : The appellant viz. M/s Kanoria Sugar General Manufacturing Company Ltd. is in appeal against the Order-in-Original No. 47/2011 dated 28.11.2011 for which an addendum dated 2.1.2012 was also issued. The impugned order has disallowed Cenvat credit for GTA services to the appellant. Therefore, they are in appeal before the Tribunal. 2. Both sides represented by ld. Counsels, Shri Hit Chawla and Ms. Kanu Verma Kumar and G.R. Singh have been heard. 3. It appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer for the clearance of the final products even from the place of removal. It can thus be seen that 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. 19 . When we hold that 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 inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition would permit us to exclude such a service form the sweep of the definition. Secondly, we notice that the definition of the term input service came to be amended with effect from 1-4-08 and instead of words clearance of final products from the place of removal , the words clearance of final products upto the place of removal came to be substituted. What would be the position if the case had arisen after 1-4-2008 is a situation we are not confronted with. We, therefore, refrain from making any observations in this regard. We, however, cannot help noticing the change in the statutory provisions which is at the heart of the entire controversy. In so far as the cases on hand are concerned, the statutory provisions cover the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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