2013 (12) TMI 380

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....2011 (G) CE dated 1.12.2011 February 2005 to December 2006 7,52,953   5,90,314   E/510/2012   No.46/2011 (G) CE dated 2.12.2011 December 2007   3,87,763   10,000   E/555/2012   No.48/2011 (G) CE dated 12.12.2011 January 2005 to June 2007 66,499   10,000   E/556/2012   No.49/2011 (G) CE dated 12.12.2011 January 2007 to September 2007 1,27,852   25,000   E/574/2012   No.50/2011 (G) CE dated 12.12.2011 January 2005 to November 2007 58,871   10,000   E/601/2012   No.51 & 52/2011 (G) CE dated 12.12.2011 January 2008 to February 2008 4,94,865   20,000   E/602/2012   No.53/2011 (G) CE dated 12.12.2011 Jul....

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....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 the word inward transportation of input or capital goods. It has no reference to clearance of final products. However, when the claims are put for....