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TMI Blog2020 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... d decision dated 17.01.2018, while deciding the batch of appeals filed by Department as well as assessees, COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [ 2018 (3) TMI 993 - SUPREME COURT ], the Apex Court has inter-alia held that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer s premises. In the instant case, the availment of credit on outward transportation from factory gate to customer s place pertains to period prior to April 2008 i.e. prior to period when the definition of input service was amended. Since the credit eligibility finally stands decided by the Apex Court in favour of assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. Sri S. S. Chattopadhyay, Ld.A.R. appeared for the Revenue. 5. We find that in identical matter in the case of CCE, Kolkata vs. Vesuvious India Ltd 2014 (34) STR 26 (Cal), the issue was decided against the assessee. The said decision was further carried in appeal before the Hon ble Supreme Court which has settled the issue in favour of the assessee. In the said decision dated 17.01.2018, while deciding the batch of appeals filed by Department as well as assessees, reported as CCE vs. Vasavadatta Cements Ltd 2018 (11) GSTL 3 (SC), the Apex Court has inter-alia held that the assessee is legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer s premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on the transportation of final products from the place of removal (i.e. the place of manufacture) to either the place to their respective depots or transport upto the place of the customers, if from the place of removal the goods were directly delivered at customers place. It is made clear that only first set of transportation from the place of removal was claimed. To put it otherwise, in those cases where the tax paid on transportation on the goods from the place of removal upto the place of depot only that was claimed and if there was any such tax again paid from the place of depot to the place of customers, the Cenvat credit thereof was not claimed and there is no dispute about it. 6. The aforesaid approach of the Full Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts nothing more needs to be done, except transporting the said final products to the ultimate destination i.e. the customer s/buyer of the said product, apart from attending to certain ancillary services as mentioned above which ensures proper delivery of the finished product upto the customer. Therefore, all such services rendered by the manufacturer are included in the definition of input service . However, as the legislature has chosen to use the word means in this portion of the definition, it has to be construed strictly and in a restrictive manner. After defining the input service used by the manufacturer in a restrictive manner, in the later portion of the definition, the legislature has used the word includes . Therefore, the later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int. Therefore, tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. 8. Our view gets support from the amendment which has been carried out by the rule making authority w.e.f. 1-4-2008 vide Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008 whereby the aforesaid expression from the place of removal is substituted by upto the place of removal . Thus from 1-4-2008, with the aforesaid amendment, the Cenvat credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be. This aspect has also been noted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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