https://www.taxtmi.com/article/detailed?id=537 The Cenvat definition of input service comprises a main limb covering services used in or in relation to manufacture and clearance of final products up to the place of removal, and an inclusive limb that expansively covers illustrative services and any service "in relation to" activities of business. For manufacturers, discrete categories such as advertising, sales promotion, business support services, and transport qualify as independent bases for credit. Judicial interpretation confirms that service tax is a value added tax and that advertising or similar services qualify for Cenvat credit if a relation to manufacture or the assessable value of the final product is demonstrable. en-us Mon, 26 Oct 2009 00:00:00 +0530 Thu, 10 Dec 2009 18:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=537 The Cenvat definition of input service comprises a main limb covering services used in or in relation to manufacture and clearance of final products up to the place of removal, and an inclusive limb that expansively covers illustrative services and any service "in relation to" activities of business. For manufacturers, discrete categories such as advertising, sales promotion, business support services, and transport qualify as independent bases for credit. Judicial interpretation confirms that service tax is a value added tax and that advertising or similar services qualify for Cenvat credit if a relation to manufacture or the assessable value of the final product is demonstrable. Articles Cenvat Credit Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=537