2007 (3) TMI 738

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....0,000/-. 2. The applicant is a manufacturer of cement and clinker and was availing Cenvat credit of duty paid on inputs, capital goods and input services, under Rule 3 of the Cenvat Credit Rules, 2004. On scrutiny by the Department, it was noticed that the appellant had availed the credit of service tax paid on certain services including the services of Custom House Agent/Shipping Agent/Port Service for export of finished goods from the ports, which could not be considered as input services as defined under Rule 2 of the said Rules. These services were received and utilized by the applicant in respect of export of finished products and they were taken and used at a place beyond the place of removal after completion of the manufactur....

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....n outward transportation was restricted only to the place of removal and the expression "clearances of final product from the place of removal" would meant that the credit of the services used in clearances of the final product was restricted to the place of removal and not beyond. It was, therefore, held that the services of Customs House Agent/ Shipping Agent and Port Service would qualify as input services only up to the place of removal from the factory. Taking note of the definition of 'place of removal' under Section 4(3)(c) of the Central Excise Act, 1944, the Commissioner has come to the finding that a Jetty cannot be termed as a place from where the goods are sold and it is merely a place which facilitates loading of goods into the....

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.... part of the definition should be given a wide meaning, and relied upon the decision of the Hon'ble Supreme Court in the case of C.I.T., Andhra Pradesh v. Taj Mahal Hotel reported in 1971 (3) Supreme Court Cases 550, in which it was held that the word 'plant' was given an enlarged meaning within the definition under Section 10(5) of the Income-tax Act, 1922. 5. 'Input service' has been defined under clause (l) of Rule 2, which reads as follows : - "Input service" means any service : - (i)      used by a provider of taxable service for providing an output service, or (ii)     used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final pr....