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2017 (8) TMI 147 - AT - Central ExciseInterpretation of statute - meaning and scope of the expression place of removal employed in the definition of input service under Rule 2(l)of CCR,2004, in the context of admissibility of CENVAT Credit on outward freight (GTA service), when the manufactured goods are cleared and delivered at the place of buyer - Held that: - by virtue of Rule 2(t) of CENVAT Credit Rules, 2004 the meaning of expression not defined therein has been borrowed from the Central Excise Act and the Rules made thereunder, but it has to be read in the context in which it has been used - It is well settled that all statutory definitions or abbreviations must be read subject to the qualification variously expressed in the definition clauses which created them and it may be that even where the definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the Act depending upon the subject or context. That is why all definitions in statutes generally begin with the qualifying words, similar to the words used in the present case, namely unless there is anything repugnant in the subject or context. The CENVAT Credit Rules extends credit of the duty/tax paid on various services incurred in or in relation to manufacture of goods, enumerated under the definition of input service which includes outward transportation up to the place of removal - Even though the meaning of place of removal has to be considered to be factory gate, however, the Courts while interpreting the meaning of input service laid emphasis on the condition of sale so as to ascertain whether the services rendered by the assessee was in relation to delivery of the manufactured/finished goods at the place of the buyer. Ascertainment of place of removal - two circulars of the Board namely 37B order no 59/1/2003, dated 3-3-2003 and Circular No. 97/8/2007, dated 23-8-2007 - Held that: - no specific finding has been recorded analyzing the evidences as to whether sale of the manufactured goods is at the factory gate or at the premises of the buyer as per the agreement for sale, purchase Order, invoice etc. Thus, all these appeals need to be remanded to the original authority to examine the said aspect and then consider the eligibility of CENVAT Credit on outward freight (GTA services) by ascertaining the place of sale in the light of above observation and the circulars issued by the Board. The impugned orders are set aside and the appeals are remanded to the adjudicating authority - Appeal allowed by way of remand.
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