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TMI Blog2017 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ient of service. Therefore, GTA service availed as above has suffered tax in the hands of appellant-manufacturer who delivered the output at the buyers place availing GTA service. Accordingly, taxability is not in question but the service tax element involved in respect of receipt of the GTA service whether is eligible to be input credit is in question. 3. On the aforesaid factual background, appellant s submission is that the definition of the term input service period 1.4.2008 covered the place of the buyer as the place of removal under rule 2(l) of CENVAT Credit Rules, 2004, which reads as under: "Rule 2(l) of Cenvat Credit Rules, 2004 (i) input service means any service, - (ii) used by a provider of taxable service for providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated here in before was before the Hon'ble High Court of Gujarat. That was answered in para 22 of the judgment reported in 2012 (25) STR 4 (Guj.). Hon'ble Court opined that outward transport used by the manufacturer for transporting finished goods from the place of removal upto the place of the purchaser was covered within the definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004. 5. To the above proposition, Revenue says that the order of the authorities below may be upheld for the reasons stated therein. 6. Heard both sides and perused the records. 7. CENVAT Credit Rules, 2004 on the subject as was in force from time to time has been recorded by this Bench in para 2.2 and 2.4 of the reported decision in Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute book, which reads as under :- Rule 2(l) of Cenvat Credit Rules, 2004 (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises; advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control; coaching and tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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