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M.V.RAVINDRAN, JYOTI BALASUNDARAM, T.K.JAYARAMAN
ABB Ltd. – Appellant
Versus
Commissioner of Central Excise & Service Tax, Bangalore – Respondent
Ms. Jyoti Balasundaram, Vice President. - We have heard both sides on the issue referred to the Larger Bench viz., whether the services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an ‘Input Service’ in terms of rule 2(l)(ii) of CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services? or whether ‘Input service’ should be limited only to outward transportation upto the place of removal in terms of the inclusive definition as held in Gujarat Ambuja Cements Ltd. v. CCE [2007]
2. Rule 2(l) of the CENVAT Credit Rules, 2004 reads as under :-
"‘input service’ means any service,-
(i)used by a provider of taxable service for providing an output service; or
(ii)used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal,
and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or
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