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of <h1>Cenvat Credit Rules define input services, list inclusions/exclusions, set invoice timing, three-month reversal and re-credit rules</h1> The Cenvat Credit Rules define 'input service' broadly to include services used in providing output services or in manufacturing and clearance up to removal, with specified inclusions (e.g., advertising, market research, storage, procurement, accounting, training, security, legal, transport) and explicit exclusions (certain construction/works-contract services, renting/insurance for non-capital motor vehicles, personal employee benefits). Services mainly for employees' personal use are ineligible, while sales-promotion/commission-agent services and compliance-driven environmental services are eligible. Credit is allowable on or after receipt of the service provider's invoice; if payment including tax is not made within three months, credit must be reversed (with re-credit on later payment). Special timing limits, reverse-charge exceptions, refund/credit-note reversals, and spreading of credit for upfront natural-resource rights over three years also apply.
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