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    <title>Beware! Do not take cenvat credit on all the services considering as “input services”</title>
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    <description>Mobile phone services qualify as input services and Cenvat credit is allowed; CHA services relating to export and construction services relating to advertisement lack the requisite nexus with manufacture or clearance and Cenvat credit is disallowed, per the tribunal&#039;s application of rule 2(l).</description>
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      <description>Mobile phone services qualify as input services and Cenvat credit is allowed; CHA services relating to export and construction services relating to advertisement lack the requisite nexus with manufacture or clearance and Cenvat credit is disallowed, per the tribunal&#039;s application of rule 2(l).</description>
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