2009 (7) TMI 1217

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..... d 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 in relation to the manufacture of final pro .....

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..... tion or manufacture of the excisable goods; (ii)      a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii)     a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearances from the factory .....

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