As per Rule 2(l) of CCR,2004 the inclusive part of the definition of Input Service item No. 19 13[(l) "input service" means any service,— (i) used by a provider of 13a[output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal and includes services used in relation to outward transportation upto the place of removal.
Crux: Transportation up to the place of removal is allowed as Input Service to a Manufacturer also.
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