https://www.taxtmi.com/article/detailed?id=1302 Rule 2(l) defines input service to include services "used by the manufacturer . . . in or in relation to the manufacture of final products and clearance of final products" and an inclusive illustrative list of services "used in relation to the business" such as accounting, auditing, financing, recruitment, training, computer networking and transport. The Bombay High Court in Ultratech held that the inclusive part is illustrative and services qualify as input services where they bear a nexus or are integrally connected with the business or manufacture; subsequently the phrase "activities relating to business" was removed, placing the onus on claimants to prove relation to manufacture or output services. en-us Fri, 27 May 2011 07:05:12 +0530 Fri, 27 May 2011 07:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1302 Rule 2(l) defines input service to include services "used by the manufacturer . . . in or in relation to the manufacture of final products and clearance of final products" and an inclusive illustrative list of services "used in relation to the business" such as accounting, auditing, financing, recruitment, training, computer networking and transport. The Bombay High Court in Ultratech held that the inclusive part is illustrative and services qualify as input services where they bear a nexus or are integrally connected with the business or manufacture; subsequently the phrase "activities relating to business" was removed, placing the onus on claimants to prove relation to manufacture or output services. Articles Cenvat Credit Fri, 27 May 2011 07:05:12 +0530 https://www.taxtmi.com/article/detailed?id=1302