https://www.taxtmi.com/caselaws?id=203985 HC held the definition of "input service" must be read restrictively where the statute uses "means" and expansively where it uses "includes." Outward transportation of final products was within the exhaustive part of the definition prior to amendment, so service tax credit for transportation from the place of removal to the customer was allowable up to 31.3.2008. By amendment substituting "upto the place of removal," the legislature excluded post-removal transport; the Court declined to judicially read back omitted transportation services into the definition after that change. en-us Wed, 23 Mar 2011 00:00:00 +0530 Sat, 23 Aug 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203985 HC held the definition of "input service" must be read restrictively where the statute uses "means" and expansively where it uses "includes." Outward transportation of final products was within the exhaustive part of the definition prior to amendment, so service tax credit for transportation from the place of removal to the customer was allowable up to 31.3.2008. By amendment substituting "upto the place of removal," the legislature excluded post-removal transport; the Court declined to judicially read back omitted transportation services into the definition after that change. Case-Laws Service Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203985