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TMI Blog2015 (8) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... e of removal, the question as to how and where the ownership/title of the goods passed on the buyer is not the relevant consideration and irrespective of the purpose if service tax has been paid on the transportation of the goods to the buyers premises have been incurred by the respondent, the said should be available at CENVAT Credit. In view of the certain position of law, the respondent shall be eligible for the CENVAT benefit of service tax paid on the GTA service for transportation of goods to its buyers premises - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input service prior to its amendment, provided that clearance of final product from place of removal should take within its ambit for the purpose of taking CENVAT Credit. It is his submission that since the embargo of _______ upto the place of removal was incorporated in the CENVAT Credit w.e.f. 1/04/2008 and the period involved in the present case is from November, 2005 to May, 2006, the embargo contained in the definition clause of input service will have no __ and the respondent is eligible for the CENVAT benefit on the GTA service for outward transportation of the goods. 4. To substantiate his stand that CENVAT Credit is available on the GTA Service, ld. Advocate has relied on the decision refers to paragraph 30 in the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility of CENVAT benefit. I find that the issue in dispute is clearly ________ by the Honble Karnataka High Court in the case CCE & ST LTU Bangalore Vs. ABB Ltd. reported in 2011 (23) STR 97 the relevant paragraph in the said judgments is extracted: The definition of input service contains both the word means and includes, but not means and includes. The portion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which the word includes applies has to be construed liberally as it is extensive. The exhaustive portion of the definition of input service deals with service used by the manufacture, whether directly or indirectly, in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the later portion of the definition has to be construed liberally. Specifically what are the services which fall within the definition of input service has been clearly set out in that portion of the definition. Thereafter, the words activities relating to business an omni-bus phrase is used to expand the meaning of the word input service. However, after using the omni bus phrase, examples are given. It also includes transportation. The words used are (a) inward transportation of inputs or capital goods (b) outward transportation upto the place of removal. While dealing with inward transportation, they have specifically used the words inputs or capital goods. But, while dealing with outward transportation those two words are conspicuousl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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