Availability of input credit

Input service used in relation to manufacture canbe availed and utilized for payment of Excise duty

In my view liason office is used to procure sales and not connected to manufacturing activity so it may litigated by department

Please post it take te expert column and even let me know the final answer

1. If one sees the definition of input service as per rule 2(l) of CCR, input service means any service used by a manufacturer, whether directly/indirectly, in or in relation to manufacture of final products & clearance of final products up to the place of removal.
2. Place of removal means a factory, depot, branch, godown, consignee place of the manufacturer if he has registered all these places as place of removal with the CE authorities
3. So if such office falls within the above definitions, then credit can be availed I think.