https://www.taxtmi.com/article/detailed?id=1323 The substituted definition of input service comprises a main part covering services used directly or indirectly in or in relation to manufacture and clearance, an inclusive clause listing specific services eligible for CENVAT credit, and an exclusive clause barring credit for specified construction-related services, certain motor-vehicle related services (subject to a capital-goods exception), and services primarily for employees' personal use. Services in the inclusive list must still satisfy the main-part nexus requirement as clarified by the Maruti Udyog principle. en-us Thu, 16 Jun 2011 23:52:29 +0530 Fri, 17 Jun 2011 03:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1323 The substituted definition of input service comprises a main part covering services used directly or indirectly in or in relation to manufacture and clearance, an inclusive clause listing specific services eligible for CENVAT credit, and an exclusive clause barring credit for specified construction-related services, certain motor-vehicle related services (subject to a capital-goods exception), and services primarily for employees' personal use. Services in the inclusive list must still satisfy the main-part nexus requirement as clarified by the Maruti Udyog principle. Articles Cenvat Credit Thu, 16 Jun 2011 23:52:29 +0530 https://www.taxtmi.com/article/detailed?id=1323