TMI Blog2010 (9) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... restrictively so as to confine only up to the factory or up to the depot of the manufacture. Service extends to the stage of handing over the goods to the customers for whom it is meant and therefore, any service tax paid upto that point, is to be taken into consideration while granting the CENVAT benefit and therefore no illegality in the impugned orders, which calls for interference - decided in favor of assessee. - CENTRAL EXCISE APPEAL NO. 301 OF 2010 - - - Dated:- 24-9-2010 - N. KUMAR AND SUBHASH B. ADI, JJ. Ashok S. Kinagi for the Appellant. JUDGMENT N. Kumar, J. This appeal is by the revenue challenging the order passed by the Tribunal upholding the order of the Commissioner of Central Excise (Appeals), Mangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en used for clearance of final availment credit on the same cannot be denied. Therefore, he set aside the order passed by the Assessing authority. Aggrieved by the same, the revenue preferred an appeal before the Tribunal, relying on the judgment of the Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE S.T. [2009] 21 STT 77 (Bang.) where it was held that the definition of "input service" has to interpreted in the light of the requirements of business and it cannot be read restrictively so as to confine only up to the factory or up to the depot of the manufacturers and has held that the outward transportation of final products from the place of removal should be treated as an input service in terms of rule 2(l)(ii) of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, credit rating, share registry and security, inward transportation of inputs or capitals goods and outward transportation upto the place of removal;" 6. As is clear from the definition input service means any service used by the manufacture whether, directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal and inward transportation of inputs or capital goods and outward transportation upto the place of removal. It is while interpreting this provision. The Larger Bench of the Tribunal has rightly held that the input service has to be interpreted in the light of the requirement of business and it cannot be read restrictively so as to confine only up to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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