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TMI Blog2016 (2) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Division Bench of this Court in case of Commissioner of Central Excise & Customs v. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT ] wherein held outward transport service used by the manufactures for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of “input service” provided in rule 2(l) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue is covered by the judgment of Division Bench of this Court in case of Commissioner of Central Excise Customs v. Parth Poly Wooven Pvt. Ltd. Reported in 2012 (25) S.T.R. 4, in which the following observations have been made: 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 difficul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which provides for the inclusion clause limits the outward transportation service up to the place of removal That being so, according to them, the outward transport service utilized by the manufacturer beyond the place of removal would not quali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to be substituted. What would be the position if the case had arisen after 1.4.08 is a situation we are not confronted with. We, therefore, refrain from making any observations in this regard. We, however, cannot help noticing the change in the statutory provisions which is at the heart of the entire controversy. In so far as the cases on hand are concerned, the statutory provisions cover th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be one of the areas of the application of the expression outward transportation upto the place of removal . We are unable to see whether this could be the sole reason for using such expression by the Legislature. 22. Be that as it may, we are of the opinion that the outward transport service used by the manufactures for transportation of finished goods from the place of removal upto th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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