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2013 (10) TMI 1157 - AT - Service TaxCENVAT Credit – Goods Transport Service - Whether the appellants are eligible for CENVAT credit of service tax amount paid on transportation of goods upto the customer premises during the period June 2005 to March 2008 – Held that:- Following COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - the CENVAT credit of service tax in respect of the goods transported agency used for transportation of finished goods upto the customer’s premises is admissible to the assessee –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 - the appellants have a strong case for waiver of pre deposit – pre-deposits waived till the disposal of the appeal – Stay Granted.
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