https://www.taxtmi.com/article/detailed?id=63 Scope of input service under the Cenvat Credit Rules, 2004 is expansive and permits credit of service tax paid on services having a direct or indirect nexus with manufacture, clearance or provision of output services. The definition's "includes" clause is illustrative, covering activities such as premises set up and repair, advertising, market research, storage up to place of removal, procurement, business activities, and transportation; the phrase "in or in relation to" is construed broadly to encompass services that assist or facilitate the manufacturing process. Rule 4(7) conditions allowance of credit on payment and invoice indication of service tax. en-us Wed, 09 May 2007 00:00:00 +0530 Thu, 20 Jan 2011 11:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=63 Scope of input service under the Cenvat Credit Rules, 2004 is expansive and permits credit of service tax paid on services having a direct or indirect nexus with manufacture, clearance or provision of output services. The definition's "includes" clause is illustrative, covering activities such as premises set up and repair, advertising, market research, storage up to place of removal, procurement, business activities, and transportation; the phrase "in or in relation to" is construed broadly to encompass services that assist or facilitate the manufacturing process. Rule 4(7) conditions allowance of credit on payment and invoice indication of service tax. Articles Cenvat Credit Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=63