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TMI Blog2013 (10) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the Larger Bench of the Tribunal, the appellant has made out a prima facie case for complete waiver of confirmed dues, interest and penalty - Stay Granted. - Appeal No.: E/12021 of 2013 - - - Dated:- 10-9-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri Jigar Shah, Advocate For the Respondent: Dr. J. Nagori, A.R. ORDER Per : Mr. H.K. Thakur; This stay application has been filed by the appellant against Order-in-Appeal No. PJ/621/VDR-II/2013-14 dated 26.3.2013. 2. The issue involved in this case is regarding service tax credit taken by the appellant with respect to wharfage charges paid to M/s. Dahej Harbour Infrastructure Limited by the appellant. 3. Shri Jigar Shah, learned advocate appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in the factory of manufacturer of the final product; and (ii) Any input service received by the manufacturer of the final product. The subordinate legislation in the present case makes a distinction between inputs or capital goods on the one hand and input services on the other. Clause (i) above provides that the service tax should be paid on any input or capital goods received in the factory of manufacture of the final product. Such a restriction, however, is not imposed in regard to input services since the only stipulation in clause (ii) is that the input services should be received by the manufacturer of the final product. Hence, even as a matter of first principle on a plain and literal construction of Rule 3(1) the Tribunal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in relation to the manufacture of final products. The inclusive part of the definition enumerates certain specified categories of services. However, it would be farfetched to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2(l). Rule 2(l) must be read in its entirety. The Tribunal has placed an interpretation which runs contrary to the plain and literal meaning of the words used in Rule 2(l). Moreover as we have noted earlier, whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and service tax among others paid on any input or capit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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