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TMI Blog2021 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . The credit is allowed - Appeal allowed - decided in favor of appellant. - Excise Appeal Nos.75746,75747 of 2017 - FINAL ORDER NO.75079-75080/2021 - Dated:- 10-3-2021 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Akash Santhalia,C.A. Shri Santosh Agarwal, A.R. for the Appellant Shri T.K.Mondal, Authorized Representative for the Respondent ORDER Briefly stated the facts of the case are that the appellants are engaged in the manufacture of electric meter classifiable under Chapter Heading No.90283010 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before him. Hence the present appeals before the Tribunal. 3. Heard both sides through video conferencing and perused the appeals records. 4. I find that the present issue is no more res-integra in view of the recent decision of the Hon ble Supreme Court in the case of Commr. of Central Excise, Belgaum Vs. Vasavadatta Cements Ltd. reported in 2018 (11) GSTL 3 (S.C.), wherein the Apex Court has held thus: 2 . The entire issue hinges upon the interpretation that has to be given to input service which is defined in Rule 2(l) of the Cenvat Credit Rules, 2004. It may be stated at this stage itself that all these appeals relate to a period prior to 1-4-2008. The aforesaid Rule was amended w.e.f. 1-4-2008 as would be noticed hereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacture of final products and clearance of final products from the place of removal . It is further held that second part of the definition starts from includes where some of the services are mentioned, which are included as input services . 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 interpretation that is given by the CESTAT as well as the High Court in respect of first part, we are not making any comments in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are given. It also includes transportation. The words used are (a) inward transportation of inputs or capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 transportation charges were included in the phrase clearance from the place of removal upto the date of the said substit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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