https://www.taxtmi.com/article/detailed?id=566 The definition of input service is broadly construed to include any service used by a manufacturer directly or indirectly in or in relation to manufacture of final products or clearance up to the place of removal; the listed examples are illustrative and each limb is independently sufficient to allow Cenvat credit. Advertising, sales promotion and market research qualify as input services if a nexus to manufacture or assessable value of the final product is demonstrated, and service tax operates as a destination based consumption tax collected through a credit mechanism. en-us Fri, 20 Nov 2009 00:00:00 +0530 Tue, 15 Dec 2009 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=566 The definition of input service is broadly construed to include any service used by a manufacturer directly or indirectly in or in relation to manufacture of final products or clearance up to the place of removal; the listed examples are illustrative and each limb is independently sufficient to allow Cenvat credit. Advertising, sales promotion and market research qualify as input services if a nexus to manufacture or assessable value of the final product is demonstrated, and service tax operates as a destination based consumption tax collected through a credit mechanism. Articles Cenvat Credit Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=566