TaxTMI 
TaxTMI 
2014 (1) TMI 118
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....ligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004? (ii) Whether tribunal committed error in overlooking the definition of "place of removal" prescribed under Rule 4(3)(c) of Cenvat Credit Rules, 2004, more particularly when goods are cleared by assessee from place of manufacturing after payment of duty?" 2. Short facts are as follows. Respondent assessee had claimed Cenvat credit on service tax paid on the courier service provided by various courier agencies. Service of such courier agencies were utilised for transportation of finished goods from factory and also for bringing inputs into the factory. These facts emerge clearly from the order in original passed by adjudicating officer in his ord....
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....ached the tribunal. Tribunal by way of impugned order dated 22.7.2009 allowed the appeal relying on the decision of larger Bench of the tribunal in case of ABB Ltd. and Ors. v. CCE & ST, Bangalore & ors. reported in 2009(92) RLT 665. Thereupon the Revenue has approached this Court in the present tax appeal. 3. From the facts on record, it clearly emerges that the assessee had transported its goods from the factory through courier service. On service tax paid on such courier service, assessee seeks cenvat credit. Entire issue revolves around definition of "input service" contained in Rule 2(l) of the Cenvat Credit Rules, 2004. Rule 2(l) reads as under : (l) "Input service" means any service ( i) used by a provider of taxable service for p....
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....ning term 'input service' ?" 5. This Court by judgement dated 6.4.2011, after considering the statutory provisions applicable and series of decisions cited, answered the question in favour of the assessee and against the Revenue. Tribunal's judgement was confirmed. Tax Appeals were dismissed. Reliance was placed on definition of "input service" contained in Rule 2(l) of the Cenvat Credit Rules, 2004 which was interpreted to be expansive in nature. It was observed as under : "18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term 'input service', as already noticed, it is coined in the phraseology of "means and includes". Portion of the definition which goes with the expression me....
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....fficult 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 otherwise covered by the expression 'means'. In other words, the expression 'includes' followed by 'means' in any definition is generally understood to be expanding the definition of the term to make it exhaustive, but in no manner can the expression 'includes' be utilized to limit the scope of definition provided in the main body of the definition. To our mind this was also not the intention of the Legislat....