TMI Blog2014 (1) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 - Considering that the Tribunal has merely disposed of the matter following the judgment in the case of Commissioner of C.Ex & S.T.,LTU, Bangalore vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT], the order under challenge is set aside. The matter is remanded to the Tribunal for re-hearing on merits - Decided in favour of Revenue. - GA No.1253 of 2013 , CEXA No.7 of 2013 - - - Dated:- 27-11-2013 - Girish Chandra Gupta And Subrata Tulukdar, JJ. For the Appellant : Mr. N. C. Roychowdhury, Senior Adv With Mr. K. K. Maity, Adv For the Respondent : Mr.N. K. Chowdh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly be construed to be a service in the manufacture of the goods. He added that the circular issued by the Board has, in fact, made some concession only in the cases where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which the word includes applies has to be construed liberally as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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