TMI Blog2013 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... rd freight service was admissible. In favour of assessee. - E/658 of 2012 - - - Dated:- 28-3-2013 - Mr. H.K. Thakur , J. For the Respondent : Shri K.N. Joshi, A.R. JUDGEMENT Per: Mr. H.K. Thakur; The present appeal has been filed by the appellant against order in appeal No. CS/57/ Surat-II/2012 dated 21.06.2012. The issue involved is taking of cenvat credit on Outward Freight Services from November 2005 to July 2010. Department is of the view that cenvat credit on outward freight services is not admissible under Rule 2(l) of Cenvat Credit Rules, 2004, as the same are beyond the place of removal. 2. Appellant did not appear for hearing but has made written submissions relying upon the decisions in the case of Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input service. It is a well settled rule of interpretation that, while interpreting a provision, the Court must take note of not only the express words used but also the words which are not used. If the legislature has expressly used the words in respect of the transportation in a particular manner and did not choose to include within the ambit of the word transportation, certain aspects, having regard to the scheme of the Section, the way it is worded, it is not open to the Court to include something which the legislature deliberately did not include in the definition. If the Courts indulge in such interpretation, it amounts to re-wilting the provision which is impermissible. Yet another reason for coming to such a conclusion is, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Therefore, the finding recorded by the CESTAT that the phrase and expression activities relating to business admittedly covers transportation upto the customer s place was entirely unnecessary. This interpretation of ours find support from the subsequent conduct on the part of the Central Government, which amended Rule 2(l)(ii). By Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008, the words clearance of final products upto the place of removal were substituted in the place of the words clearance of final products from the place of removal. The intention of the legislature is thus manifest. Till such amendment, the words clearance from the place of removal included transportation charges from the place of removal till it reached t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding the clarification issued by the Central Government by way of their circular, transportation charges incurred by the manufacturer for clearance of final products from the place of removal was included in the definition of input service. Therefore the interpretation placed by the Tribunal on the words activities relating to business as including clearance of final products from the place of removal which occurred already in the first part of Rule 2(l)(ii)) prior to 1-4-2008, runs counter to the language employed in the second part of the definition of nput service and is to that extent contrary to the legislative intention and therefore, the said finding is unsustainable in law. 6. From the above law laid down by the Karnataka Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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