2016 (2) TMI 20

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....ORDER MR. AKIL KURESHI, J 1. Revenue has challenged the order passed by the CESTAT dated 13.2.2015. The following question has been raised for our consideration: "b. Whether on the facts and circumstances of the case, the CESTAT is justified in allowing the Cenvat credit availed by the respondent in respect of service tax paid on Goods Transport Agency Service in respect of outward ....

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....served, 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 express....

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....ered by the main body of the definition which provides for means part, as specifically including any service directly or indirectly in or in relation to manufacture of final product or clearance of final product from the place of removal, no interpretation of the later part of the definition would permit us to exclude such a service form the sweep of the definition. Secondly, we notice that the de....

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....however, for our curiosity reconcile the expression "from the place of removal" occurring in the earlier part of the definition with words 'upto the place of removal" used in inclusive part of the definition. Counsel for the assessees submitted that when a manufacturer transports his finished products from the factory without clearance to any other place, such as godown, warehouse etc. from where ....