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TMI Blog2011 (9) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service is different from the definition of inputs and therefore it is enough if the activity is related to manufacture - definition of input service was amended w.e.f. 01.04.2008. From 01.04.2008 'from the place of removal' in the definition of input services has been replaced by 'up to the place of removal' - credit of Service Tax paid on goods transportation services from the place of remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, since the issue involved has already been settled by the decisions of the Hon'ble High Court of Karnataka and Hon'ble High Court of Gujrat and lies in a narrow compass we consider it appropriate that the Appeal itself can be decided finally. Accordingly we waive the requirement of pre-deposit and allow the Stay Petition and proceed to hear the Appeal. 2. Learned Counsel submitted that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of manufactured goods 'from the place of removal'. The Hon'ble High Court has also taken a view that the definition of input service is different from the definition of inputs and therefore it is enough if the activity is related to manufacture. The definition of input service has been considered in depth and he drew out attention to para 30 of the order of the Hon'ble High Court wherein the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by the Hon'ble Gujrat High Court in the case of Parth Poly Wooven Pvt.Ltd. delivered on 06.04.2011. In view of the two decisions of the Hon'ble High Courts cited by the learned Counsel we find that the issue is covered by the said decisions, and the period involved is prior to 01.04.2008 we allow the Appeal. Stay Petition as well as Appeal get decided in the above manner. (Pronounced and dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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