9911796707
TMI Blog2013 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... /2011 (G) CE dated 1.12.2011 February 2005 to December 2006 7,52,953 5,90,314 E/510/2012 No.46/2011 (G) CE dated 2.12.2011 December 2007 3,87,763 10,000 E/555/2012 No.48/2011 (G) CE dated 12.12.2011 January 2005 to June 2007 66,499 10,000 E/556/2012 No.49/2011 (G) CE dated 12.12.2011 January 2007 to September 2007 1,27,852 25,000 E/574/2012 No.50/2011 (G) CE dated 12.12.2011 January 2005 to November 2007 58,871 10,000 E/601/2012 No.51 & 52/2011 (G) CE dated 12.12.2011 January 2008 to February 2008 4,94,865 20,000 E/602/2012 No.53/2011 (G) CE dated 12.12.2011 Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the said input service was included in the early part of the definition 2(l)(ii). Consequently, we cannot read what is expressly provided in the early part of the rule as having been included in the later part of the rule while interpreting the words activities relating to business, though it has been amplified by saying it is only an inward transportation of inputs or capital goods and outward transportation upto the place of removal. The phrase outward transportation upto the place of removal used in the inclusive portion of the definition (the second part), has to be read along with the word inward transportation of input or capital goods. It has no reference to clearance of final products. However, when the claims are put fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court of Karnataka to allow these appeals filed by the appellants against which department is in appeal. In addition to the above, I also find that in 7 appeals, the amount involved is less than Rs.5 lakhs. According to the instructions of the CBEC vide F. No.390/Misc./163/2010-JC dt. 17/08/2011, the appeals could not have been filed by the Revenue in these cases. Besides, the fact that the issue is covered by the decision of the Hon'ble High Court of Karnataka and the Commissioner (A) has relied upon the same, the officer concerned do not seem to have considered the circular issued by the Board also while filing the appeals. The merit was discussed only because in respect of one appeal the amount involved is marginally mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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