TaxTMI 
TaxTMI 
2026 (3) TMI 1523
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....d by the Deputy Commissioner, Central GST, Division II, Kolhapur. 2. The issue involved herein is whether the appellant is eligible to avail CENVAT Credit of Service Tax paid on GTA service used for outward transportation of goods up to the customer's premises? 3. I have heard rival submissions and perused the case records alongwith the written submission/synopsis and the case laws. The main ground for rejection of appeal by the learned Commissioner is reliance on the law laid down by the Hon'ble Supreme Court in the matter of CCE vs. Ultratech Cement Ltd.; 2018 (9) GSTL 337 (SC) and few circulars. From the date of passing of the order, till date much water has flown under the bridge. The issue involved herein is no more res integra a....
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....tuation fits in with the fact situation of the decision on which reliance is placed. Observations of Courts are neither to be read as Euclid's theorems nor as provisions of the statute and that too taken out of their context. These observations must be read in the context in which they appear to have been stated. Judgments of Courts are not to be construed as statutes. To interpret words, phrases and provisions of a statute, it may become necessary for judges to embark into lengthy discussions but the discussion is meant to explain and not to define. Judges interpret statutes, they do not interpret judgments. They interpret words of statutes; their words are not to be interpreted as statutes. In London Graving Dock Co. Ltd. v. Horton (1951 ....
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....nd another is not enough because even a single significant detail may alter the entire aspect, in deciding such cases, one should avoid the temptation to decide cases (as said by Cordozo) by matching the colour of one case against the colour of another. To decide therefore, on which side of the line a case falls, the broad resemblance to another case is not at all decisive.'' 26. The Supreme Court in State of Orissa vs. Md. Illiyas (2006) 1 Supreme Court Cases 283 also laid down the guidelines to follow the precedent. Their Lordships at paragraph 12 observed as follows: "12. When the allegation is of cheating or deceiving, whether the alleged act is willful or not depends upon the circumstances of the concerned case and th....
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....g as a precedent. (See: State of Orissa v. Sudhansu Sekhar Misra and Ors. (AIR 1968 SC 647) and Union of India and Ors. v. Dhanwanti Devi and Ors. (1996 (6) SCC 44). A case is a precedent and binding for what it explicitly decides and no more. The words used by Judges in their judgments are not to be read as if they are words in Act of Parliament. In Quinn v. Leathem (1901) AC 495 (H.L.), Earl of Halsbury LC observed that every judgment must be read as applicable to the particular facts proved or assumed to be proved, since the generality of the expressions which are found there are not intended to be exposition of the whole law but governed and qualified by the particular facts of the case in which such expressions are found and a case is ....
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....t analyzing its applicability in the context of the case in denying the credit on GTA service. The Supreme Court set aside the said judgment and remanded the case to examine the facts in the light of the judgment. On the other hand, in the judgment of the Karnataka High Court in Bharat Fritz Werner, all aspects of the case have been considered, including the Circular dated 08.06.2018 of the Board, and the judgments of Supreme Court in Emco Ltd. and Roofit Industries to conclude that the place of removal is the buyer's premises." 4. The aforesaid decision of the Larger Bench has been followed thereafter in quite a few decisions of this Tribunal viz. U. B. Stainless Ltd. vs. CGST & Central Excise; 2025 (1) TMI 1319- CESTAT MUMBAI; M/s. Var....
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.... (ii) a warehouse or premises where goods are stored without payment of duty, or (iii) a depot, consignment agents' premises, or any other place from where the goods are ordinarily sold after clearance. 7. The definition of 'input service' u/r 2(l) of CENVAT Credit Rules, 2004 provides that this clause covers services used directly or indirectly in or in relation to manufacture or provision of output service and it includes certain services mentioned therein which are used in relation to activities connected with manufacture but it excludes few specified services from the ambit of input service. For a service to qualify, it must fall within either the means or inclusive part and must not be hit by the exclusion clause....