My opinion is with reference to decision of court decision In the case of Metro Shoes Pvt. Ltd.Vs Commissioner of Central Excise, Mumbai - 2008 (10) S.T.R. 382 (Tri.-Mumbai)
The Court held that any input service used by the manufacturer whether directly or indirectly in or in relation to manufacture and clearance from the place of removal is covered by the definition is and eligible for credit.
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