TMI Blog2018 (8) TMI 2000X X X X Extracts X X X X X X X X Extracts X X X X ..... CHOUDHARY, MEMBER (JUDICIAL) Shri Pratik U. Shah, CA for the Appellant Shri A. Roy, Suptd. (A. R.), for the Revenue ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of Railway Wagons and parts thereof classifiable under Chapter 86 and other misc-items classifiable under Chapter 72, 73 84 of the First Schedule to the Central Excise Tariff Act, 1985. 2. Show Cause Notice dt. 23/06/2009 was issued alleging availment of irregular Cenvat Credit. During the period from October, 2006 to March 2008, the Adjudicating Authority dropped the proceedings initiated vide Show Cause Notice. Department filed appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) modified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees, have been rejected and that aspect is decided in favour of the Department. Since these appeals are filed by the Department questioning the interpretation that is given by the CESTAT as well as the High Court in respect of first part, we are not making any comments insofar as judgment of the CESTAT pertaining to second part is concerned. 5 . Coming back to the first part of the definition as to what input service means, the Full Bench of the CESTAT held that all input services which are used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final products and clearance of final products from the place of removal are concerned, they are treated as input services and Cenvat credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rendered by the manufacturer from the place of removal till it reaches its destination falls within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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