https://www.taxtmi.com/article/detailed?id=1244 The revised definition of input services excludes services used "primarily for personal use or consumption" by employees, so services included in an employee's Cost to Company package or otherwise conferred as an employment right will generally be ineligible for cenvat credit, while voluntarily provided benefits not forming part of CTC may qualify. This distinction raises evidentiary and allocation challenges in proving non personal or non primary use and may necessitate apportionment where services serve both business and personal functions. en-us Sun, 10 Apr 2011 22:15:24 +0530 Sun, 10 Apr 2011 22:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1244 The revised definition of input services excludes services used "primarily for personal use or consumption" by employees, so services included in an employee's Cost to Company package or otherwise conferred as an employment right will generally be ineligible for cenvat credit, while voluntarily provided benefits not forming part of CTC may qualify. This distinction raises evidentiary and allocation challenges in proving non personal or non primary use and may necessitate apportionment where services serve both business and personal functions. Articles Cenvat Credit Sun, 10 Apr 2011 22:15:24 +0530 https://www.taxtmi.com/article/detailed?id=1244