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TMI Blog2023 (10) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court of Karnataka in disposing off appeal of Revenue in [ 2011 (3) TMI 248 - KARNATAKA HIGH COURT] , did not appear to have been followed by the adjudicating authority and probably on the premise that the matter was before the Hon ble Supreme Court. With the finality accorded by the Hon ble Supreme Court, the demand for the disputed period does not sustain. Appeal allowed. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Karthik Dedhia, Advocate for the appellant Shri Xavier R Mascarenhas, Superintendent (AR) for the respondent ORDER This appeal of M/s JSW Steel Ltd against the disallowance of credit of ₹ 6,79,48,192/- pertaining to the period from 1st January 2005 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Belgaum v. Vasavadatta Cements Ltd [2018 (11) GSTL 3 (SC)] holding the eligibility of such credit for the period prior to 1st April 2008. 3. It is also contended that the change in the definition of input service in rule 2(l) of CENVAT Credit Rules, 2004 may, at best, be prospectively applicable. It was also contended by him that the reliance placed by the impugned order on circular no. 97/8/2007 dated 23rd August 2007 emphasising the decision of the Tribunal in Gujarat Ambuja Cements Ltd v. Commissioner Central Excise, Ludhiana [2007 (006) STR 0249 (Tri-D)] as well as the order of the Tribunal in Ultratech Cements Ltd v. Commissioner of Central Excise, Bhavnagar [2007-TIOL-429-CESTAT-AHM] is misplaced. Furthermore, he contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposing off appeal of Revenue, did not appear to have been followed by the adjudicating authority and probably on the premise that the matter was before the Hon ble Supreme Court. With the finality accorded by the Hon ble Supreme Court, the demand for the disputed period does not sustain. Accordingly, on the basis of 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 as input services and Cenvat credit in respect of expenditure incurred in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntains 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 reaches its destination falls within the definition of input service. What ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 factory premises till the godown before it is removed for being delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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