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TMI Blog2014 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: used in Rule 2(l) - Following decision of Commissioner of Central Excise vs. M/s. Ambalal Sarabhai Enterprises Ltd. [2014 (1) TMI 118 - GUJARAT HIGH COURT] - Decided against Revenue. - Appeal No. : ST/691/2010-SM, (ST/Cross/114/2011) - ORDER No. A/11755/2013 - Dated:- 20-12-2013 - Mr. H.K. Thakur, J. For the Appellant : Shri K.J. Kinariwala (A.R.) For the Respondent : Shri Anand Nainawati (Advocate) JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been directed by the Revenue against OIA No.SKSS/201/Vapi/2010 dt. 23.09.2010 passed by Commissioner (Appeals), Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stom house agent, surveyor charges, etc., Hon ble High Court of Gujarat in para 5 of the judgment, in the case of Commissioner of Central Excise and Customs vs. Mundra Port SEZ Ltd., has held as follows: 5. As can be seen from the impugned order of the Tribunal, the Tribunal has noted that Commissioner (Appeals), vide Order-in-Appeal No. 346/2007/Commr(A)/RAJ dated 30-11-2007 has allowed the credit of service tax paid on mobile phones, rent-a-cab, CHA and surveyor charges and professionals and that the said order has not been challenged by revenue and as such has attained finality. The Tribunal has, accordingly, held that credit in respect of service tax paid on the aforesaid was available to the respondent. Since, the contro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justifying the revenue to take a different view of the matter, the question could not have been reopened and a different and contradictory stand could not have been taken. In the circumstances, no infirmity can be found in the impugned order of the Tribunal in relation to admissibility of CENVAT credit in relation to mobile phones, rent-a-cab, CHA and surveyor charges and professionals. 5. Similarly regarding the admissibility of Cenvat Credit on courier services Hon ble High Court in the case of Commissioner of Central Excise vs. M/s. Ambalal Sarabhai Enterprises Ltd. (supra) held as follows. Under Para 5 6 of their order dated 21.04.2011: 5. This Court by judgement dated 6.4.2011, after considering the statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 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. 19. When we hold that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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