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TMI Blog2014 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... removal. It can thus be seen that main body of the definition of term 'input service' is wide and expansive and covers variety of services utilized by the manufacture. 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 - Service would certainly be covered within the expression: any service used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal - Decided against Revenue. - Tax Appeal No. 433 of 2010 - - - Dated:- 21-4-2011 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. YN Ravani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad clearing agent namely Gujarat State Export Corporation UTI worldwide Export corporation. The said couriers service providers and clearing agents took delivery of the finished goods from the factory and inputs into the factory. The service tax on couriers services paid to the clearing agents and courier service providers is not admissible as per Rule 2(l) of the Cenvat Credit Rules 2004. Therefore Service Tax paid on couriers services and clearing agents of the goods is not eligible for availment of Cenvat Credit. The said assessee had taken credit of service Tax of ₹ 75727/, ₹ 1545/as Education Cess and S.H.E.Cess of ₹ 613/on courier services clearing agent as per details provided by the assessee on Service tax ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of provider of output service or an office relation to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking,credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 4. Issue of similar nature came up before this Court in Tax Appeal No.419/2010, wherein the assessees were claiming credit of service tax paid on the Goods Transport Agency ( GTA for short) service on outward transportation of the goods beyond the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may have been used either directly or even indirectly. To qualify for input service, such service should have been used for the manufacture of the final products or in relation to manufacture of final produce or even in clearance of the final product from the place of removal. The expression in relation to manufacture is wider than for the purpose of manufacture . The words and clearance of the final products from the place of removal are also significant. Means part of the definition has not limited the services only upto the place of removal, but covers services used by the manufacturer for the clearance of the final products even from the place of removal. It can thus be seen that main body of the definition of term 'input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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