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    <description>Credit for service tax is available where a service qualifies as an input service used in providing a taxable output service or for business activities (such as accounting, auditing, recruitment, financing, training and computer networking); the illustrative list is not exhaustive. If output services are exempt, Rule 6(3) of the Cenvat Credit Rules mandates apportionment and application of specific options. Claimants must prove the nexus between the input service and the taxable output service and follow notifications identifying eligible services.</description>
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      <description>Credit for service tax is available where a service qualifies as an input service used in providing a taxable output service or for business activities (such as accounting, auditing, recruitment, financing, training and computer networking); the illustrative list is not exhaustive. If output services are exempt, Rule 6(3) of the Cenvat Credit Rules mandates apportionment and application of specific options. Claimants must prove the nexus between the input service and the taxable output service and follow notifications identifying eligible services.</description>
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