TMI Blog2019 (4) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed. Appeal allowed - decided in favor of appellant. - Appeal No. ST/168/2009 - FO/A/77036/2018 - Dated:- 27-11-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Dr. Samir Chakraborty, Sr. Advocate Shri A. Biswas, Advocate for the Appellant (s) Shri S. S. Chattopadhyay, Suptd. (AR) for the Respondent(s) ORDER Per Bench: Briefly stated, the facts of the case are that the appellant is engaged in the manufacture and sale of iron and steel products classifiable under Chapter Nos. 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant has its steel plant at Jamshedp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid as above as an input service within the meaning of Rule 2(I)(ii) of the Cenvat Credit Rules and utilized the same in the manner allowed by the Cenvat Credit Rules. During the period November 2007 to January 2009, the appellant, however, received four show cause notices, all issued by the Commissioner of Central Excise Service Tax, Jamshedpur, wherein, it was alleged that, during the respective periods mentioned therein, the appellant had availed irregular Cenvat Credit of service tax, alongwith education cess thereon, of the specified sums contained in each of the show cause notices, all being service tax paid on outward transportation of finished goods from the place of removal, i.e., from the factory gate and/or depot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce the following discussion contained in the judgment of the High Court. 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 includes applies has to be construed liberally as it is extensive. The exhaustive portion of the definition of input service deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. It also includes clearance of final products from the place of removal. Therefore, services received or rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner : However, the interpretation placed by us on the words clearance of final products from the place of removal and the subsequent amendment by Notification 10/2008-C.E. (N.T.), dated 1-3-2008 substituting the word from in the said phrase in place of upto makes it clear that transportation charges were included in the phrase clearance from the place of removal upto the date of the said substitution and it cannot be included within the phrase activities relating to business . 5. We find that the period in the present appeal is from January, 2005 to March, 2008 which is covered by the aforesaid decision. 6. In view of the above discussions the impugned order is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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