TMI Blog2023 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. the outward transportation of the biscuits to the place of removal. As such, in view of Rule 3 of Cenvat Credit Rules the appellant has rightly availed Cenvat credit. The impugned order is set aside and appeal allowed. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri Viraj Reshamwala , Advocate for the appellant Shri Sunil Kumar Katiyar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW The issue in this appeal of M/s Bunty Foods (India) Pvt Ltd is limited to the disallowance of CENVAT credit of ₹ 25,96,230, for the period from January 2005 to April 2007 and availed on tax included in consideration for procurement of out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the appellant-Commissioner could have sought coverage by other decision despite which it was held by the first appellate authority that 10. The lower authority has placed reliance on the ruling of the Hon ble Karnataka High Court in the case of M/s ABB Ltd (supra). It is revealed from this decision that the grounds of appeal raised by the revenue in this appeal were neither agitated before the Larger Bench of the Hon ble Tribunal and the Hon ble High Court nor were such grounds considered by these forums, while delivering the decision in the case of M/s ABB Ltd (supra). It is also revealed that such grounds were also not presented before the Hon ble Punjab Haryana High Court in the case of Ambuja Cements Ltd vs. UOI reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods to the depots/premises of the principal manufacturer and paid transportation charges including the Service tax. In this regard, the appellant have placed on record photocopies of Form TR-6 for payment of Service tax in respect of the period in question. Thus, it is apparent that the appellant has paid Service tax in respect of the input service i.e. the outward transportation of the biscuits to the place of removal. As such, in view of Rule 3 of Cenvat Credit Rules the appellant has rightly availed Cenvat credit. 5. We find that the law has attained finality on the issue in dispute thus 6. The aforesaid approach of the Full Bench of the CESTAT, as affirmed by the High Court, appears to be perfectly correct and we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products to the ultimate destination i.e. the customer s/buyer of the said product, apart from attending to certain ancillary services as mentioned above which ensures proper delivery of the finished product upto the customer. Therefore, all such services rendered by the manufacturer are included in the definition of input service . However, as the legislature has chosen to use the word means in this portion of the definition, it has to be construed strictly and in a restrictive manner. After defining the input service used by the manufacturer in a restrictive manner, in the later portion of the definition, the legislature has used the word includes . Therefore, the later portion of the definition has to be construed liberally. Specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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