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2016 (2) TMI 20 - GUJARAT HIGH COURT

2016 (2) TMI 20 - GUJARAT HIGH COURT - 2016 (44) S.T.R. 253 (Guj.) - Cenvat credit availed in respect of service tax paid on Goods Transport Agency Service in respect of outward transportation of the goods beyond the place of removal - CESTAT allowed the claim - Held that:- This issue is covered by the judgment of Division Bench of this Court in case of Commissioner of Central Excise & Customs v. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT ] wherein held outward transport .....

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been raised for our consideration: b. Whether on the facts and circumstances of the case, the CESTAT is justified in allowing the Cenvat credit availed by the respondent in respect of service tax paid on Goods Transport Agency Service in respect of outward transportation of the goods beyond the place of removal? 2. The issue pertains to Cenvat credit on outward goods transportation agency service availed by the assessee for transportation of manufactured goods. This issue is covered by the judgm .....

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hed in the expression includes . As already observed, it is held in several decisions that the expression includes cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression means . In other words, the expression includes followed by means in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression includes be utilized to limit the scope of definition pro .....

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acturer beyond the place of removal would not qualify as an input service within the definition of rule 2(l). We may only notice two things in this regard. Firstly, in our view, when we find that outward transport service is covered by the main body of the definition which provides for means part, as specifically including any service directly or indirectly in or in relation to manufacture of final product or clearance of final product from the place of removal, no interpretation of the later pa .....

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