https://www.taxtmi.com/article/detailed?id=1260 Rule 2(l) defines input service by a primary nexus limb-services used, directly or indirectly, in or in relation to manufacture or clearance-and an illustrative limb listing activities such as setting up, advertisement, procurement, business activities and transportation. The inclusive language ("directly or indirectly", "in or in relation to", "includes", "such as", "activities relating to business") broadens scope; a service qualifies for CENVAT credit if it satisfies either limb, with entitlement contingent on factual proof of nexus to manufacture, clearance or business operations. en-us Thu, 21 Apr 2011 16:46:19 +0530 Wed, 14 May 2014 16:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1260 Rule 2(l) defines input service by a primary nexus limb-services used, directly or indirectly, in or in relation to manufacture or clearance-and an illustrative limb listing activities such as setting up, advertisement, procurement, business activities and transportation. The inclusive language ("directly or indirectly", "in or in relation to", "includes", "such as", "activities relating to business") broadens scope; a service qualifies for CENVAT credit if it satisfies either limb, with entitlement contingent on factual proof of nexus to manufacture, clearance or business operations. Articles Cenvat Credit Thu, 21 Apr 2011 16:46:19 +0530 https://www.taxtmi.com/article/detailed?id=1260