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TMI Blog2012 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal of excisable goods is not correct as Rule 2(1) of Cenvat Credit Rules, 2004 which stipulates that outward transportation services shall not be treated as input service and therefore the credit availed is not admissible. 2. The case was adjudicated and the original adjudicating authority confirmed the demand and imposed penalties. On appeal, the Commissioner (Appeals) allowed the appeal filed by the assessee and set aside the Order-in-Original. 3. The contention of the Revenue was that the order of the Commissioner (Appeals) is not proper, legal and was contrary to the statutory provisions. The Revenue relied upon the decision of Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition, to the purchaser at his door step (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such eases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant, of such credit, that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. Therefore, if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be done, except transporting the said final 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 up to 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. Alter 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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