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TMI Blog2017 (8) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble Karnataka High Court in the case of CCE & ST Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT], where it was held that Credit of service tax paid on outward transportation allowed prior to 1.4.2008 In para 7, it is mentioned that the period is 01.01.2007 to 31.07.2007, for which the appellant has produced the transit insurance policies. The insurer has certified that the two policies cover the risk of raw material as well as the finished goods removed from the appellant’s factory. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... irupati - 2007 (8) STR 43 (Tri. Bang.) 4. Hindalco Industries Ltd. Vs. CCE, Vapi - 2013 (32) STR 433 (Tri. - Ahmd.) 5. Commissioner of Central Excise & Customs, Vapi Vs. Apar Industries Ltd. - 2010 (20) STR 624 (Tri.-Ahmd.) 6. Bharti Teletech Appeal No.E/601/2008 & E/621/2008. 7. Bharti teletech Appeal No.E/2067/2010-EX. 4. Ld. AR reiterated the findings in the order of ld. Commissioner (Appeals). 5. Heard both the sides and perused the record. 6. I find that the only ground on which Cenvat Credit has been denied is that the place of removal is the factory gate and service tax paid on outward transportation is available upto the place of removal. In this context, the issue of input service credit on the output transportation for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal products from the place of removal' again the same cannot be read into the provision under the words 'activities relating to business'. When a particular service was included within the definition, it is not necessary to interpret other provisions of the very same rule to include the said services over again. When a specific provision is made in the first part of the definition portion of the Cenvat Rules which refers to 'clearance of final products from the place of removal' and in the second part (inclusive) of the definition when the phrase used is 'activities relating to business such as', merely because in that portion of the definition either transportation charges is not included or service rendered for clearance of final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule as having been included in the later part of the rule while interpreting the words 'activities relating to business', though it has been amplified by saying it is only an inward transportation of inputs or capital goods and outward transportation upto the place of removal. The phrase 'outward transportation upto the place of removal' used in the inclusive portion of the definition (the second part), has to be read along with the word inward transportation of input or capital goods. It has no reference to 'clearance of final products'. However, when the claims are put forth on the basis of the said circular of 23-8-2007. for benefit of CENVAT credit, even in the cases where the aforesaid conditions are not satisfied relying on the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or June 2006 to December, 2006. I also find that the Commissioner (Appeals) has analyzed the documents on the erroneous basis that period of the violation was from November, 2004 to December, 2006. From the examination of the show cause notice, I find that in para 7, it is mentioned that the period is 01.01.2007 to 31.07.2007, for which the appellant has produced the transit insurance policies. The insurer has certified that the two policies cover the risk of raw material as well as the finished goods removed from the appellant's factory. 7. In view of the above, the order of ld. Commissioner (Appeals) is not sustainable and is accordingly, set aside. 8. The appeal filed by the appellant is allowed. (Operative part of the order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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