CENVAT credit extended to components, spares and accessories of motor vehicles when used in providing taxable services. Amendment to the CENVAT Credit Rules, 2004 inserts a sub-clause to rule 2(a) permitting CENVAT credit for components, spares and accessories of motor vehicles when used to provide the taxable services specified in the referenced sub-clauses; the CENVAT Credit (Fifth Amendment) Rules, 2010 take effect on publication in the Official Gazette.