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2014 (1) TMI 118 - GUJARAT HIGH COURTAvailment of CENVAT Credit - Interpretation of Input service - Whether the CESTAT was right in considering the service namely Outward Transportation in respect of courier service and clearing agents, availed by the assessee, as eligible services for availing input service credit - Held that:- Words 'clearance of the final products from the place of removal' are significant. Means part of the definition has not limited the services only upto the place of removal, but covers services used by the 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 manufacture. 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 - Service would certainly be covered within the expression: any service used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal - Decided against Revenue.
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