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TMI Blog2015 (12) TMI 1774X X X X Extracts X X X X X X X X Extracts X X X X ..... ARAT HIGH COURT], where it was held that By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal - credit allowed - appeal dismissed - decided against Revenue. - TAX APPEAL NO. 940 of 2015 - - - Dated:- 9-12-2015 - MR AKIL KURESHI AND MR MOHINDER PAL, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 difficult to exclude such service on the basis of any in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 qualify as an input service within the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 the service used by the manufacturer in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 the premises of the purchaser is covered within th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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