TaxTMI 
TaxTMI 
2013 (4) TMI 383
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....t did not appear for hearing but has made written submissions relying upon the decisions in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore vs. ABB Limited [2011 (23) STR 97 (Karnataka)] and Commissioner of Central Excise & Customs vs. Parth Poly Wooven Pvt. Limited [2012 (25) STR 4 (Guj.)], wherein it has been held that up to 01.4.2008, due to the prevailing definition, cenvat credit on outward freight service was admissible. 3. Learned A.R. on the other hand, reiterated the reasoning given by the first appellate authority. 4. After going through the rival submissions, it is observed that though the period of dispute is indicated to be from November 2005 to July 2010 but the demand is actually for the period Nove....
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....wilting the provision which is impermissible. Yet another reason for coming to such a conclusion is, in the first part of the restrictive definition clearance of final products from the place of removal is expressly stated. If transportation of final product from the place of removal is included in the phrase clearance of final products from the place of removal again the same cannot be read into the provision under the words activities relating to business. When a particular service was included within the definition, it is not necessary to interpret other provisions of the very same rule to include the said services over again. When a specific provision is made in the first part of the definition portion of the Cenvat Rules which refers ....
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....ance from the place of removal included transportation charges from the place of removal till it reached the destination, namely the customer. Therefore, the said input service was included in the early part of the definition 2(l)(ii). Consequently, we cannot read what is expressly provided in the early part of the rule as having been included in the later part of the rule while interpreting the words activities relating to business, though it has been amplified by saying it is only an inward transportation of inputs or capital goods and outward transportation upto the place of removal. The phrase outward transportation upto the place of removal used in the inclusive portion of the definition (the second part), has to be read along with t....