2013 (9) TMI 912

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..... Tribunal, West Zonal Bench, Ahmedabad {Tribunal" for short} dated 31st October, 2012, this Tax Appeal is preferred by the Revenue under Section 35G of the Central Excise Act, 1944 {"Act" for short}, raising following substantial question for our consideration :-      "Whether Customs, Excise & Service Tax Appellate Tribunal [CESTAT], West Zonal Bench, Ahmedabad is right in ho .....

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..... g in mind the above judicial pronouncements, if we revert back to the definition of the term 'input service', as already noticed, it is coined in the phraseology of "means and includes". Portion of the definition which goes with the expression means, is any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final .....

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..... ts 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.   &nbs .....

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..... provided in the main body of the definition. To our mind this was also not the intention of the Legislature in the present case. 20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to t .....

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..... t from 1.4.08 and instead of words "clearance of final products from the place of removal", the words "clearance of final products upto the place of removal" came to be substituted. What would be the position if the case had arisen after 1-4-08 is a situation we are not confronted with. We, therefore, refrain from making any observations in this regard. We, however, cannot help noticing the change .....

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