https://www.taxtmi.com/article/detailed?id=210 Cenvat credit is available for services that qualify as input services, i.e., services received and consumed in relation to providing an output service or used, directly or indirectly, in relation to manufacture and clearance of final products up to the place of removal. The definition includes various business management and transport services (inbound and outbound up to removal) and was amended to clarify 'upto the place of removal', while judicial decisions permit credit where a sufficient nexus to manufacture or clearance exists and deny it where services are post-removal or unrelated; goods transport agency services have been excluded from the definition of output service, affecting credit utilisation for GTA tax liabilities. en-us Mon, 27 Oct 2008 00:00:00 +0530 Thu, 10 Dec 2009 21:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=210 Cenvat credit is available for services that qualify as input services, i.e., services received and consumed in relation to providing an output service or used, directly or indirectly, in relation to manufacture and clearance of final products up to the place of removal. The definition includes various business management and transport services (inbound and outbound up to removal) and was amended to clarify 'upto the place of removal', while judicial decisions permit credit where a sufficient nexus to manufacture or clearance exists and deny it where services are post-removal or unrelated; goods transport agency services have been excluded from the definition of output service, affecting credit utilisation for GTA tax liabilities. Articles Cenvat Credit Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=210