2014 (3) TMI 567

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....the case, was the Tribunal right in law in allowing the appeal of the respondent when none of the three conditions laid down vide Board's Circular No.97/8/2007ST dated 23.08.2007 is being fulfilled by the appellant?" 2. From the perusal of the questions itself, it becomes clear that the entire issue is covered by the decision of this Court in case of Commissioner of C.Ex & Customs v. Parth Poly Wooven Pvt. Ltd. reported in 2012 (25) S.T.R. 4 (Guj.). This was not even disputed by the counsel for the Revenue. Issue pertains to transport service for clearance of goods from the place of removal, whether the same can be included in the term "input service". This along with other issues came up for consideration before this Court in case of Part....

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....tion 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 otherwise covered by the expression 'means'. In other words, the expression 'includes' foll....