TMI Blog2015 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... definition. The matter stands decided by Hon ble Karnataka High Court in the case of CCE, Bangalore vs. ABB Ltd- [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - It is held that the appellants are eligible for cenvat credit - Decided in favour of assessee. - Appeal No. ST/378/2009-CU (DB) - Final Order No. 50194/2015 - Dated:- 19-1-2015 - Mr. P. K. Das And Mr. P. S. Pruthi,JJ. For the Appellant : Shri Rupender Singh, Advocate For the Respondent : Shri V. P. Batra, AR ORDER Per : P. S. Pruthi The appellants are in appeal against the Order-in-Appeal in which cenvat credit of ₹ 9,41,035/- was disallowed as held by the adjudicating authority. 2. The facts of the case are that the appellants paid service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service. It clearly states that service used for clearance of final products from the place of removal is covered. The matter stands decided by Hon ble Karnataka High Court in the case of CCE, Bangalore vs. ABB Ltd-2011(23) STR 97 (Kar.) wherein Hon ble High Court held as under: 31. The phrase activities relating to business is an omni bus one and it finds a place in the inclusive definition. The question is, by a judicial interpretation, outward transportation of the final product from the place of removal till it is delivered to the customer, could be construed as falling within the definition of input service. It is a well settled rule of interpretation that, while interpreting a provision, the Court must take note of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation charges is not included or service rendered for clearance of final products is not included, it is impermissible to read those words as in the earlier portion of the definition, it is specifically provided for. It is a well known rule of interpretation that when the statute uses words and phrases in a particular section, meaning has to be given it, each of those sections. When the statute provides specifically for a particular contingency, it is to be so interpreted and after so interpreting, it cannot be said in another portion where general words are used, it also includes what is specifically provided. Therefore, the finding recorded by the CESTAT that the phrase and expression activities relating to business admittedly covers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases where the aforesaid conditions are not satisfied relying on the words clearance of final products from the place of removal, the Central Government thought it fit to amend the provision from 1-4-2008 by substituting the word upto in place of from , in Clause (ii) of Rule 2(l) making the intention clear i.e. whether it is an inward transportation of input of capital goods or clearance of final products upto the pi ace of removal, any service rendered and service tax paid would fall within the definition of input service . Therefore, it is clear that till such amendment made effective from 1-4-2008 notwithstanding the clarification issued by the Central Government by way of their circular, transportation charges incurred by the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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