TMI Blog2018 (3) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... o be upto either the place of depot or the place of customer, as the case may be. Appeal dismissed - decided against Revenue. - Civil Appeal No. (S). 11710/2016 - - - Dated:- 17-1-2018 - C.A. No. 11923/2016, C.A. No. 11914/2016, C.A. No. 11898/2016, C.A. No. 11899/2016, C.A. No. 11919/2016, C.A. No. 11904/2016, C.A. No. 11925/2016, C.A. No. 11870/2016, C.A. No. 11924/2016, C.A. No. 11900-11901/2016, C.A. No. 11909/2016, C.A. No. 11402/2016, C.A. No. 11403/2016, C.A. No. 11947/2016, C.A. No. 11946/2016, C.A. No. 11920/2016, C.A. No. 11874/2016, C.A. No. 11903/2016, C.A. No. 10300/2011, C.A. No. 11913/2016, C.A. No. 11399/2016, C.A. No. 11401/2016, C.A. No. 11902/2016, C.A. No. 11877-11884/2016, C.A. No. 11876/2016, C.A. No. 11922/2016, C.A. No. 11921/2016, C.A. No. 11400/2016 C.A. No. 11875/2016 A. K. Sikri And Ashok Bhushan, JJ. For the Appellant : Mr. K. Radha Krishnan, Sr. Adv. Mr. Y.P. Adhyaru, Sr. Adv. Mr. Arijit Prasad, Adv. Mr. Rupesh Kumar, Adv. Ms. Sadhana Sandhu, Adv. Mr. H.R. Rao, Adv. Ms. Gargi Khanna, Adv. Mr. Mansih Pushkaran, Adv. Ms Nisha Bagchi, Adv. Ms. Shirin Khajuria, Adv. Mr. Zohib, Adv. Ms. Ooja Sharma, Adv Ms. Sanskriti Bhardwaj, Adv. Ms. Ayu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Excise Service Tax Appellate Tribunal (herein after referred to as CESTAT ) whereby the CESTAT has allowed to the respondents (hereinafter referred to as assessees ) CENVAT credit on goods transport agency service availed for transport of goods from the place of removal to depots or the buyers premises. The lead judgment was given by the CESTAT in the case of Commissioner of Central Excise S.T Unit Bangalore vs. M/s. ABB Limited. The aforesaid judgment dated 18.05.2009 has been upheld by the Karnataka High Court vide judgment dated 23.03.2011. This judgment has been followed in all other cases. The entire issue hinges upon the interpretation that has to be given to input service which is defined in Rule 2(l) of the CENVAT Credit Rules, 2004. It may be stated at this stage itself that all these appeals relate to a period prior to 01.04.2008. The aforesaid Rule was amended w.e.f. 01.04.2008 as would be noticed hereafter. However, since we are concerned with the unamended Rule, we reproduce the same hereunder: (I) input service means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as input services and CENVAT credit in respect of expenditure incurred in relation to such services would be admissible. The expression with which the CESTAT was concerned, and which was the subject matter of discussion, was as to what would be the meaning of from the place of removal . Obviously, any input service given for clearance of the final products from the place of removal and tax paid thereon the CENVAT credit has to be given. The question is from the place of removal up to what place. The assessees had claimed the tax paid on the transportation of final products from the place of removal (i.e. the place of manufacture) to either the place to their respective depots or transport upto the place of the customers, if from the place of removal the goods were directly delivered at customers place. It is made clear that only first set of transportation from the place of removal was claimed. To put it otherwise, in those cases where the tax paid on transportation on the goods from the place of removal upto the place of depot only that was claimed and if there was any such tax again paid from the place of depot to the place of customers, the CENVAT credit thereof was not clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '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) outward transportation upto the place of removal. While dealing with inward transportation, they have specifically used the words 'inputs' or 'capital goods'. But, while dealing with outward transportation those two words are conspicuously missing. The reason being, after inward transportation of inputs or capital goods into the factory premises, if a final product emerges, that final product has to be transported from the factory premises till the godown before it is removed for being delivered to the customer. Therefore, 'input service' includes not only the inward transportation of inputs o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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