https://www.taxtmi.com/article/detailed?id=1297 Amendments redefine input and input service to narrow and specify eligible goods and services, exclude construction-related and personal employee benefits, withdraw full credit entitlement under Rule 6(5) for listed services, and clarify SEZ refund treatment including criteria for wholly consumed services, pro rata refunds for partial consumption, and permission to provide services to SEZ units without payment of service tax or reversal of Cenvat credit. en-us Mon, 23 May 2011 23:01:38 +0530 Tue, 24 May 2011 00:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1297 Amendments redefine input and input service to narrow and specify eligible goods and services, exclude construction-related and personal employee benefits, withdraw full credit entitlement under Rule 6(5) for listed services, and clarify SEZ refund treatment including criteria for wholly consumed services, pro rata refunds for partial consumption, and permission to provide services to SEZ units without payment of service tax or reversal of Cenvat credit. Articles Service Tax Mon, 23 May 2011 23:01:38 +0530 https://www.taxtmi.com/article/detailed?id=1297