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TMI Blog2023 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 'outward transportation service' from their factory to depots of their principals, M/s Parle Products Pvt Ltd, by Commissioner of Central Excise (Appeals), Mumbai-I, in impugned order [order-in-appeal no. BR/304/TH-I/2012 dated 19th November 2012], displacing the order of the original authority in their favour, on appeal at the behest of jurisdictional Commissioner of Central Excise. Further cavil is that the first appellate authority also took recourse to rule 15 of CENVAT Credit Rules, 2004 to impose penalty of like amount on them. 2. We have heard Learned Counsel for appellant and Learned Authorised Representative at length. Learned Counsel for appellant submits that they undertake 'job-work' for M/s Parle Products Pvt Ltd and, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2009 (236) ELT 431 (P&H) and hence with due respect this ruling can be distinguished from the present case. In view of foregoing, the grounds and relied upon case laws do not come to their help. Accordingly I pass order.' 4. The Tribunal, in MP Biscuits Pvt Ltd v. Commissioner of Central Excise, Allahabad [2012 (282) ELT 563 (Tri-Del)] and in identical circumstances of another 'job-worker' of M/s Parle Products Pvt Ltd, set aside the recovery thus '11. Reading of above provision clearly show that outward transportation of the manufactured product up to the place of removal falls within the definition of input service. The appellant has placed on record the authorization letter dated 15-3-2005 addressed by PBPL to Assistant/Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny error therein. For the sake of convenience, we would like to reproduce 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are the services which fall within the definition of '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 capita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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