<h1>Input service definition excludes construction of workers' quarters when lacking nexus to manufacture, denying service-tax credit.</h1> Cenvat credit for service tax on construction of workers' quarters is precluded because such welfare construction lacks the requisite nexus to manufacture, storage, transport or sale of the final product; the inclusive part of Rule 2(1)(ii) covers only services that are functionally linked to the production, storage or distribution of the final product.