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The Commissioner Of Central Excise & Customs, Bharuch Versus Philips Carbon Black Ltd.

2016 (2) TMI 20 - GUJARAT HIGH COURT

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 service used by the manufactures for transportation of finished goods .....

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stances 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 judgment of Division Bench of this Court in case of Commissioner of Centra .....

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everal 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 provided in the main body of the definition. To our mind this was also n .....

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vice 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 part of the definition would permit us to exclude such a service form t .....

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