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TMI Blog2019 (5) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant/appellant submits that the earlier counsel engaged by the appellant was unable to attend the earlier date fixed for hearing owing to his illness and there was no communication neither to the client nor any prayer for adjournment was made before the Tribunal. The Ld. Consultant further submits that they have a strong case on merits and accordingly, prays for restoration of the appeal. In view of the submissions as made by the Ld. Consultant, the Order dt. 13/09/2018 dismissing the appeal is recalled and the appeal is restored to its original number. With the consent of both sides, the appeal itself is taken up for hearing. 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Non Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntions, which have been raised by some of the assessees, have been rejected and that aspect is decided in favour of the Department. Since these appeals are filed by the Department questioning the interpretation that is given by the CESTAT as well as the High Court in respect of first part, we are not making any comments insofar as judgment of the CESTAT pertaining to second part is concerned. 5. Coming back to the first part of the definition as to what input service means, the Full Bench of the CESTAT held that all input services which are used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final products and clearance of final products from the place of removal are concerned, they are treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment of the High Court. "30. 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 manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. It also includes clearance of final products from the place of removal. Therefore, services received or rendered by the manufacturer from the place of removal till it reach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition. 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 conspicuously missing. The reason being, after inward transportation of inputs or capital goods into the factory premises, if a final product emerges, that final product has to be transported from the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oval' and the subsequent amendment by Notification 10/2008-C.E. (N.T.), dated 1-3-2008 substituting the word 'from' in the said phrase in place of 'upto' makes it clear that transportation charges were included in the phrase 'clearance from the place of removal' upto the date of the said substitution and it cannot be included within the phrase 'activities relating to business'." 7. I find that the facts of the present case are squarely covered by the aforesaid judgment of the Apex Court. By respectfully following the aforesaid judgment of the Hon'ble Supreme Court, the impugned order is set aside and the appeal filed by the appellant is allowed, with consequential benefits to the appellant. (Dictated and pronounced in the open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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