2015 (2) TMI 238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cenvat credit which was denied on the ground that the appellants did not show any documents evidencing that clearances were made on FOR basis and therefore the factory gate becomes the place of removal. According to the definition of input service in Rule 2(l) of Cenvat Credit Rules, 2004, the main definition refers to any service used by the manufacturer in or in relation to manufacture of final products and clearance of final products from the place of removal. Therefore the cenvat credit was disallowed. The Commissioner (Appeals) upheld the rejection of cenvat credit in terms of Board s Circular No.97/8/2007-ST dated dt.23.8.2007 which states that credit may be allowed if the goods are cleared on FOR basis. 3. Heard both sides. 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egislature has expressly used the words in respect of the transportation in a particular manner and did not choose to include within the ambit of the word transportation , certain aspects, having regard to the scheme of the Section, the way it is worded, it is not open to the Court to include something which the legislature deliberately did not include in the definition. If the Courts indulge in such interpretation, it amounts to re-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 cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rpretation of ours find support from the subsequent conduct on the part of the Central Government, which amended Rule 2(l)(ii). By Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008, the words clearance of final products upto the place of removal were substituted in the place of the words clearance of final products from the place of removal . The intention of the legislature is thus manifest. Till such amendment, the words clearance 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 th....