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TMI Blog2013 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... aid circular of 23-8-2007. for benefit of CENVAT credit, even in the cases where the aforesaid conditions are not satisfied relying on the words clearance of final products from the place of removal, the Central Government thought it fit to amend the provision from 1-4-2008 by substituting the word ‘upto’ in place of from , in Clause (ii) of Rule 2(l) making the intention clear i.e. whether it is an inward transportation of input of capital goods or clearance of final products upto the place of removal, any service rendered and service tax paid would fall within the definition of input service . Therefore, it is clear that till such amendment made effective from 1-4-2008 notwithstanding the clarification issued by the Central Government by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on GTA service utilized in respect of transportation of their final product to the customers' premises from the place of removal on FOR destination basis according to the learned counsel. He submits that the issue is no longer res integra and is covered by the decision of the Hon'ble High Court of Karnataka in the case of CCE vs. ABB Ltd. : 2011 (23) S.T.R. 97 (Kar.). The Hon'ble High Court of Karnataka in para 31 observed as follows: Therefore, the finding recorded by the CESTAT that the phrase and expression 'activities relating to business' admittedly covers transportation upto the customer's place was entirely unnecessary. This interpretation of ours find support from the subsequent conduct on the part of the Central Government, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mend the provision from 1-4-2008 by substituting the word 'upto' in place of from, in Clause (ii) of Rule 2(l) making the intention clear i.e. whether it is an inward transportation of input of capital goods or clearance of final products upto the pi ace of removal, any service rendered and service tax paid would fall within the definition of input service . Therefore, it is clear that till such amendment made effective from 1-4-2008 notwithstanding the clarification issued by the Central Government by way of their circular, transportation charges incurred by the manufacturer for 'clearance of final products from the place of removal' was included in the definition of input service. Therefore the interpretation placed by the Tribunal on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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