2009 (7) TMI 1217

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l)(1) of CENVAT Credit Rules, 2004 read with Section 4(3)(c) of Central Excise Act which defines input service and place of removal as follows :- "Input service means any serviced (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....