2018 (2) TMI 1111

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....place of removal should be treated as an input service in terms of Rule 2(I)(ii) of the CENVAT Credit Rules, 2004? 2. Whether Respondent is eligible to take CENVAT Credit of the Service Tax on the value of such services? 3. Whether in the facts and circumstances of the case, was the Hon'ble Tribunal 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 transportation of the goods beyond the place of removal?" 2. It is not in dispute that the issues arising in the present Tax Appeal are squarely covered by the judgement in case of Commissioner of C.Ex. & Customs vs. Parth Poly Wooven Pvt. Ltd. reported in 2012 (25) S.T.R. 4 in which....

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.... 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 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 definitio....