2013 (9) TMI 912

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..... erred - Held that:- Following Commissioner of Central Excise & Customs vs. Parth Poly Wooven Private Limited [2011 (4) TMI 975 - GUJARAT HIGH COURT] - Main body of the definition of term ‘input service’ is wide and expansive and covers variety of services utilized by the manufacturer - By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal. Outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in t .....

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..... r the purpose of allowing Cenvat Credit thereon and ignoring various decisions as referred to above ?" Heard learned counsel Mr. Ravani for the appellant. The question is no longer res integra. In case of Commissioner of Central Excise Customs vs. Parth Poly Wooven Private Limited, reported in [2012 (25) STR 4 (Guj)], this Court has already decided the issue in favour of the assessee and against the revenue in the following manner : "18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term 'input service', as already noticed, it is coined in the phraseology of "means and includes". Portion of the definition which goes with the expression means, is any service used by the manufacturer .....

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..... erpretation that may be offered of the later portion of the definition which is couched in the expression 'includes'. As already observed, it is held in several decisions that the expression 'includes' cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression 'means'. In other words, the expression 'includes' followed by 'means' in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression 'includes' be utilized to limit the scope of definition provided in the main body of the definition. To our mind this was also not the intention of the Legislature in the present case. 20. There, of course, are ce .....

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