TMI Blog2019 (12) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is inclusive and not exhaustive . It is general principle of interpretation that the word includes or including when used, enlarges the meaning of the expression defined so as to comprehend not only such as things as they signify according to their natural import but also those things which the clause declares that they was included - the food stuff could be any substance that is used as food or to make food and therefore, the spices/masale can be termed as food stuffs and falls within the exemption notification as aforesaid. Amount deposited by the Appellant wrongly under different head - HELD THAT:- It is clear that the amount of service tax for transportation of goods by rail has been wrongly paid by the appellant the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a etc. For distributing these products across the country, the Appellants enter into an agreement with Gati Kintestsu Express Pvt. Ltd. (GKEPL) in the year 2012 for transporting these products to the buyers situated in different parts of the country through Rail. During the same period, they also availed services of other transporters in transportation of goods by road. GKEPL i.e. the service provider issued invoices to the appellant for transportation of Appellant s products by Rail. Since the said transportation by Rail was clearly exempted from service tax by virtue of Notification No. 25/2012-ST dated 20.06.2012, therefore GKEPL did not charge any service tax in the invoices issued by them to the Appellant. But since the service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of hearing before the adjudicating authority on 30/09/2013, the appellant was directed to produce the details of the bill of service tax paid by them under reverse charge mechanism and the same was provided to the said Authority vide letter dated 04.10.2013. Alongwith the said letter, the appellant provided the breakup of transport of good by Rail and by Road and the copies of all invoices alongwith balance-sheet and P L Account were also provided to the said authority, but none of them were taken into consideration by the Adjudicating Authority while passing the Order-in-Original dated 11.10.2013. He further submitted that the Learned Commissioner while passing the impugned order erred in recording that the letter dated 04.10.2013 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces was submitted by the Appellant before the passing of the Order-in-Original dated 11.10.2013 but despite that the same was not taken into consideration by the Adjudicating Authority. I find that despite recording the submission of the Appellant about non-consideration of the aforesaid letter alongwith invoices submitted by the Appellant, which the Appellants claimed to have submitted before the passing of the Order-in- Original, Learned Commissioner did not record any finding about the admissibility or otherwise of these documents and simply observed that these documents might have been submitted after passing of the Order-in-Original since it did not find mention in the order of the Adjudicating Authority. I am surprised on the conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as included. It also means that the legislature does not intend to restrict the scope of the clause. It makes the definition enumerative but not exhaustive. That is to say, although the term will retain its ordinary meaning but its scope would be extended to bring within it matters, which in its ordinary meaning may or may not comprise. When a clause uses the word includes it is prima facie extensive. From time to time, spices have been held to be food stuff by various courts including the Hon ble Supreme Court. In my opinion food stuff could be any substance that is used as food or to make food and therefore, the spices/masale can be termed as food stuffs and falls within the exemption notification as aforesaid. 5. So fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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