9911796707
TMI Blog2007 (3) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... duct from the place of removal. Place of removal is well defined in Section 4(3)(c) and admits no extension of its meaning to the place of shipping port. The services which are enumerated in the inclusive clause, which applies both, in the context of the provider of output services as well as the manufacture, cannot be read de hors the meaning of input service under Rule 2(l). Therefore, all the activities relating to business, which are input services used by the manufacturer in relation to the manufacture of final product and clearance of the final product from the place of removal alone would be eligible. After the final products are cleared from the place of removal, there will be no scope for subsequent use of service to be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from the ports, which could not be considered as input services as defined under Rule 2 of the said Rules. These services were received and utilized by the applicant in respect of export of finished products and they were taken and used at a place beyond the place of removal after completion of the manufacturing activity and clearance of the excisable goods from the factory gate. Even the services of Mobile/landline telephones installed in the premises of the applicant and the residential premises of the employees, services of insurance of residential colony etc. and also charges paid for power supply were, according to the Revenue, not admissible as input services. 2. According to the applicant, the services of Custom House Agent/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory. Taking note of the definition of place of removal under Section 4(3)(c) of the Central Excise Act, 1944, the Commissioner has come to the finding that a Jetty cannot be termed as a place from where the goods are sold and it is merely a place which facilitates loading of goods into the ship after their clearance from the factory. It was held that a Jetty was neither a factory nor it can be termed as a place of removal , as defined in Section 4 of the Act. Therefore, the services utilized for clearance of final products at the Jetty would not qualify as input services . It may recorded that this contention in context to Jetty was not pursued, at this stage, on behalf of the appellant. 4. The learned Advocate appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : - Input service means any service : - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place or removal. The definition of input service fixes the meaning of that expression and such services used by the manufacturer, are required to have a nexus with the manufacture of the final product and clearance of the final product from the place of removal. Place of removal is well defined in Section 4(3)(c) and admits no extension of its meaning to the place of shipping port. The services which are enumerated in the inclusive clause, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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