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TMI Blog2024 (9) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.' As the issue has already been settled up to 01.04.2008, the assessee is entitled to claim the cenvat credit on outward goods transportation service up to the place of removal. Thus, the appellant is entitled to take the cenvat credit on outward transportation service. Accordingly, the demand confirmed in the impugned order is set aside and no penalty is imposable on the appellant. The impugned order is set aside - appeal allowed. - MR.ASHOK JINDAL, MEMBER (JUDICIAL) AND MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri Kartik Kurmy, Advocate for the Appellant Shri A.K.Chaudhary, Authorized Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited reported in 2018 (11) GSTL 3 (SC). He, therefore, prayed that the issue is no more res integra. Therefore, they are entitled for cenvat credit on outward transportation agency service during the impugned period. 5. On the other hand, the ld.A.R. for the Revenue, reiterated the findings of the impugned order. 6. Heard both the parties and considered the submissions. 7. We find that the issue is also settled by the Hon ble Apex Court in the case of Vasavadatta Cements Limited (supra), wherein the Hon ble Supreme Court has held as under : 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 indir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect 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 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 prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, 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 substitution and it cannot be included within the phrase activities relating to business . 9 . In view of the aforesaid discussion we hold that the appeals are bereft of any merit and are accordingly dismissed. 8. As the issue has already been settled up to 01.04.2008, the assessee is entitled to claim the cenvat credit on outward goods transportation service up to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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