2013 (9) TMI 912

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....Excise & Service Tax Appellate Tribunal [CESTAT], West Zonal Bench, Ahmedabad is right in holding that the credit of service tax in respect of service tax paid on services of outward transportation of goods beyond place of removal in the office is admissible by overlooking the statutory provisions of Rule 2 (1) of CENVAT Credit Rules, 2004 which does not cover these services in the definition of input service for the purpose of allowing Cenvat Credit thereon and ignoring various decisions as referred to above ?" Heard learned counsel Mr. Ravani for the appellant. The question is no longer res integra. In case of Commissioner of Central Excise & Customs vs. Parth Poly Wooven Private Limited, reported in [2012 (25) STR 4 (Guj)], this Court....

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....f services utilized by the manufacture. By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal.      19. When we hold that outward transportation would be an input service as covered in the expression 'means' part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression 'includes'. As already observed, it is held in several decisions that the expression 'includes' cannot be used to oust any activity from the main body of the definition if it is otherwis....