TMI Blog2016 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... M, E/2587/2010-SM - Final Order No. 20850/20855/2016 - Dated:- 28-9-2016 - Shri S.S Garg, Judicial Member Mr. K. Krishnamurthy, Consultant For the Appellant Mr. J. Harish, A.R. For the Respondent ORDER The appellant has filed these appeals. The issue involved in all the appeals is with regard to denial of CENVAT credit on various input services. Therefore all the six appeals can be disposed of by a common order. These appeals have been filed against two impugned orders passed by Commissioner (Appeals). Appeals Nos E/2582 2583/2010 are filed against order-in-appeal No. 251 252/2010 dated 24.09.2010 and Appeal Nos. E/2584 to 2587/2010 are filed against order-in-appeal No. 275-279/2010 dated 12/10/2010. 2. Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has been denied on outward transportation of final products and the period involved in this appeal is from January 2007 to March 2008. The learned counsel further submitted that this issue of CENVAT credit on outward transportation of final product before 1st April 2008 is clearly covered by the decision of the Honble Karnataka High Court in the case of CCE Vs ABB Ltd [2011(23)STR 97]. The Hon ble High Court in para 30 has observed as under:- 30. The definition of input service contains both the word means and includes , but not means and includes . The portion 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trued strictly and in a restrictive manner. Alter defining the input service used by the manufacturer in a restrictive manner, in the later portion of the definition, the legislature has used the word includes . Therefore, the later portion of the definition has to be construed liberally. Specifically what are the services which fall within the definition of input service has been clearly set out in that portion of the definition. Thereafter, the words activities relating to business - an omni-bus phrase is used to expand the meaning of the word input service . However, after using the omni bus phrase, examples are given. It also includes transportation. The words used are (a) inward transportation of inputs or capital goods (b) outw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remaining appeals, i.e. Appeal Nos. E/2584-2587/2010 CENVAT credit has been denied on the following input services: courier service, staff welfare festical service, printing and stationery service, car rental, canteen service, pickup, air travel, mobile phone, maintenance and repair services of various office equipment calibration, pest control, tyre retreading, fixing of AC sheets, repair maintenance of cars. Learned counsel further submitted that on all the input services cited supra CENVAT credit has been allowed by various decisions of the Tribunal which are cited below: Name of service Case law Courier service CCE Raipur Vs Beekay Engg Castings Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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