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TMI Blog2018 (11) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... (C&F) Service; (iv) Rent-a-cab Service; and (v) Port Service 2. Today when the matter came up for hearing, Ld. Advocate Ms. S. Sridevi appeared on behalf of the assessee and Ld. AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 3. During the course of hearing, Ld. Advocate submitted that the appeal relates to the period April, 2007 to March, 2011 which is prior to the amendment dated 01.04.2011. She further submitted that the issue stands covered in their favour by the following Orders : * M/s. Diamond Engineering (Chennai) Pvt. Ltd. Vs. C.C.E., Chennai-IV - 2017 (7) T.M.I. 710 - CESTAT Chennai; * C.C.E., Trichy Vs. M/s. Madras Cements Ltd. & vice versa -2018 (5) T.M.I. 411 - CESTAT Chennai; * M/s. Hindustan Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt entry. In such a scenario, the interest liability would not arise. For such proposition, she relies upon the Hon'ble Karnataka High Court's decision in the case of Commissioner of Central Excise & Service Tax, Bangalore Vs Bill Forge Ltd., reported in 2012 (279) E.L.T. 209 (Kar.) as also the Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Madurai Vs Strategic Engineering (P) Ltd. reported in 2014 (310) E.L.T. 509 (Mad.). However, learned advocate fairly admits that there is another decision of the Madras High Court in the case of Commissioner of Central Excise, Chennai Vs Delphi TVS Diesel Systems Ltd. reported in 2015 (322)E.L.T.279 (Mad.) laying down that even if the credit initially taken was reversed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 9. The definition as seen above has a 'means' part and an 'includes' part. In the mean part, it says that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of the final products and clearance of final products upto the place of removal would be an input service. The 'includes' part is worded in such a way that it takes in a large number of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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