2012 (11) TMI 329

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....al to customers' premises during the period of dispute. The first appeal is directed against denial of CENVAT credit on GTA service for the period from August 2006 to October 2007 and second appeal against denial of CENVAT credit on the same service for the period from November 2007 to July 2008. GTA service was employed by the appellant for outward transportation of their final product (cement) from factory/depot (place of removal) to customers' premises. The authorities below have denied the benefit to the appellant by holding that the service used by them for such transportation of goods was not an 'input service' as defined under Rule 2(l) of the CENVAT Credit Rules, 2004. 2. The learned consultant for the appellant submits that....

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....BB Ltd. This issue has been hotly agitated before us. The learned consultant for the appellant refers to the wording of the definition of 'input service' and submits that there is nothing in the definition to indicate that a manufacturer of excisable goods is barred from availing CENVAT credit on transportation of final products from the place of removal for the period after 31-3-2008. In this connection, it is submitted that the expression 'place of removal' used in the definition of 'input service' should not be understood as defined under Section 4 of the Central Excise Act. It is submitted that the said definition is for the limited purpose of valuation of excisable goods under Section 4 and cannot be applied to anything connected with ....

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....for the period beyond 31-3-2008. The definition reads as follows : "(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacture, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and....