2017 (4) TMI 983

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..... rbon Black Ltd. [2016 (2) TMI 20 - GUJARAT HIGH COURT], where it was held that 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 CCR - credit allowed - decided in favor of appellant. - E/1232-1234/2008-EX[SM] - FINAL ORDER .....

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..... n of the goods beyond the place of removal. 3. In all the three appeals the period in dispute is prior to 01/04/2008 that is prior to the amendment in the definition in Rule 2 (l) of CCR, 2004 on which date in the definition, instead of the words clearance of final products from the place of removal the words clearance of final products up to the place of removal came to be substituted. .....

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..... is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place of removal. We do appreciate that this could be one of the areas of the application of the expression outward transportation up to the place of removal . We are unable to see whether this could be the sole reason for using such expression by the Legislature. .....

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