2016 (11) TMI 190

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....o impugned orders passed by Commissioner (Appeals).  Appeals Nos E/2582 & 2583/2010 are filed against order-in-appeal No. 251 & 252/2010 dated 24.09.2010 and Appeal Nos. E/2584 to 2587/2010 are filed against order-in-appeal No. 275-279/2010 dated 12/10/2010. 2.  Briefly the facts of the case are that the appellant is a manufacturer of graphite electrodes and  nipples and graphite products which are dutiable.  Appellants are paying duty and are availing credit on certain services as input services under Rule 2(l) of the CENVAT Credit Rules 2004.  On scrutiny of records of the appellant it appeared that the appellants have availed input service credit of service tax paid towards freight incurred for the purpose of tr....

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....rt in para 30 has observed as under:- "30. The definition of "input service" contains both the word means' and includes', but not 'means and includes'. The portion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the portion of the definition to which the word includes applies has to be construed liberally as it is extensive. The exhaustive portion of the definition of 'input service' deals with service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, it also includes clearance of final products from the place of removal. Therefore, services received or rendered by the manufacturer from the place of removal till....

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....of the definition. Thereafter, the words 'activities relating to business - an omni-bus phrase is used to expand the meaning of the word 'input service'. However, after using the omni bus phrase, examples are given. It also includes transportation. The words used are (a) inward transportation of inputs or capital goods (b) outward transportation upto the place of removal. While dealing with inward transportation, they have specifically used the words 'inputs' or 'capital goods'. But, while dealing with outward transportation those two words are conspicuously missing. The reason being, after inward transportation of inputs or capital goods into the factory premises, if a final product emerges, that final product has to be transported from th....

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....enance of cars.  Learned counsel further submitted that on all the input services cited supra CENVAT credit has been  allowed by various decisions of the Tribunal which are cited below: Name of service Case law Courier service   CCE Raipur Vs Beekay Engg & Castings Ltd (2009(16)STR 709(Tri-Del)] CCE  & C Raipur Vs HEG Ltd [2010(18)STR 446] Car rental/pickup   Kirloskar Automotive (P) Ltd Vs CCE Bangalore [2010(17)STR 389(Tri-Del)] CCE Visak Vs AP Paper Mills Ltd [2011(22)STR 126(Tri-Bang) Air travel service Dr Reddy's Lab Ltd Vs CCE Hyderabad [2010(19)STR 71 (Tri-Bang)] Out-door catering Semco Electrical Pvt Ltd Vs CCE [2010(18)STR 177(T) CST Bangalore Vs Tanvant Technologies India Pvt Ltd [2016(43)ST....