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TMI Blog2020 (10) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... oval 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 impugned order is liable to be sustained. Appeal dismissed - decided against Revenue. - Excise Appeal No.132 of 2012 - FINAL ORDER NO.75539/2020 - Dated:- 28-10-2020 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Joydeep Chakraborty,Authorized Representative for the Appellant Shri Ankit Kanodia, C.A. for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Belgaum Vs. Vasavadatta Cements Ltd. : 2018 (11) GSTL 3 (SC) = 2018-TIOL-90-SC-CX. By this judgement, the Hon ble Supreme Court held that 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. The relevant portion of the decision is reproduced below:- 4. We may make it clear that in the instant appeals, we are concerned with the first part of the definition. Insofar as second part is concerned, certain contentions, 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 interpretatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the CESTAT, as affirmed by the High Court, appears to be perfectly correct and we do not find any error therein. For the sake of convenience, we would like to reproduce the following discussion contained in the judgment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id 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 the High Court in the impugned judgment in the following manner : However, the interpretation placed by us on the words clearance of final products from the place of removal 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 transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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