2011 (4) TMI 1307

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.... HONOURABLE MR.JUSTICE AKIL KURESHI) Revenue is in appeal against judgement of tribunal dated 5.2.2010. Issue pertains to cenvat credit on service tax paid on GTA service for onward transportation and place of removal of goods. Issue was decided by the tribunal placing reliance on larger Bench judgement in case of ABB Ltd. v. Commissioner of C.Ex. & S.T., reported in (2009) S.T.R. 23(Tri.LB). ....

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....eans, is any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal. This definition itself is wide in its expression and includes large number of services used by the manufacturer. Such service may have been used either directly or even indirectly. To qualify for input service....

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....ed 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 t....