2017 (5) TMI 600

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....credit for GTA services to the appellant. Therefore, they are in appeal before the Tribunal. 2. Both sides represented by ld. Counsels, Shri Hit Chawla and Ms. Kanu Verma Kumar and G.R. Singh have been heard. 3. It appears that the GTA service in case of the appellant is a valid input service under Rule 2(l) of Cenvat Credit Rules, 2004. The matter appears to be covered by the Hon'ble Gujarat High Court decision in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. - 2012 (25) STR 4 (Guj.) . The Hon'ble High Court in the said decision has observed as under: "18. Bearing in mind the above judicial pronouncements, if we revert back to the definition of the term 'input service', as already noticed, it is coined in the phraseology of "mea....

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....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 the later portion of the definition which is couched in the expression 'includes'. As already observed, 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 expression 'includes' be utilized to limit the scope of definition provided in the main body of the definit....

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....ns in this regard. We, however, cannot help noticing the change in the statutory provisions which is at the heart of the entire controversy. In so far as the cases on hand are concerned, the statutory provisions cover the service used by the manufacturer in relation to the manufacture of the final products or even the clearance of final products from the place of removal. 21. We must, 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, s....