TMI Blog2013 (12) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... n charges or taxes paid in regard thereto is claimable only with regard to those transports which were made from one place of removal to another place of removal - judgment rendered by the learned Tribunal cannot be sustained and the same is, therefore, set aside - Decided against the assessee. - GA No.1578 of 2013, CEXA No.8 of 2013 - - - Dated:- 28-11-2013 - Girish Chandra Gupta And Subrata Talukdar,JJ. For the Appellants : Mr. S. B. Saraf, Adv. With Mr. P. D. Mukherjee, Adv. For the Respondent : Mr. Satyaprem Majumder, Adv. JUDGMENT The Court: The subject matter of challenge in this appeal is a judgment and order dated 18th September, 2012 passed by the Customs, Excise and Services Tax (Appellate) Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant, of such credit, that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930 ) occurred at the said place. Therefore, if the service tax is paid on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circular has made the relaxation in some cases having the factual background as indicated therein. On that basis it cannot be said that because in some cases the outward transportation charges or the service tax payable thereon is claimable as input service, in all cases such benefit may be available. We have not been able to persuade ourselves to accept this reasoning given by the Hon ble Judges of the Karnataka High Court. Mr. Majumder in support of his submission also relied upon the judgment of the Hon ble Gujarat High Court in the case of Commissioner of C. Ex. Customs vs. Parth Poly Wooven Pvt. Ltd., reported in 2012 (25) S.T.R. 4 (Guj.). He relied upon paragraphs 18, 21 and 22. Paragraphs 18 and 21 do not support the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is extensive. The exhaustive portion of the definition of input service deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, it also includes clearance of final products from the place of removal. Therefore, services received or rendered by the manufacturer from the place of removal till it reaches its destination falls within the definition of input service. We are, with respect to the Hon ble Division Bench, unable to see how can it be said from the restrictive part of the definition that the services received or rendered by the manufacturer from the place of removal till it reaches its destination falls within the definition of input service . Yet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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