https://www.taxtmi.com/article/detailed?id=5584 The substituted definition of input service (effective 1.7.2012) restricts CENVAT credit to services expressly used by manufacturers or output service providers in or in relation to manufacture and clearance up to the place of removal and to a listed set of services; it also specifies exclusions-construction and works contracts, certain motor vehicle renting and related insurance/repair for non-capital vehicles, and employee personal services-thereby narrowing the prior broader scope and affecting admissibility of credits established under earlier judicial interpretations. en-us Wed, 23 Apr 2014 10:11:57 +0530 Wed, 23 Apr 2014 10:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5584 The substituted definition of input service (effective 1.7.2012) restricts CENVAT credit to services expressly used by manufacturers or output service providers in or in relation to manufacture and clearance up to the place of removal and to a listed set of services; it also specifies exclusions-construction and works contracts, certain motor vehicle renting and related insurance/repair for non-capital vehicles, and employee personal services-thereby narrowing the prior broader scope and affecting admissibility of credits established under earlier judicial interpretations. Articles Service Tax Wed, 23 Apr 2014 10:11:57 +0530 https://www.taxtmi.com/article/detailed?id=5584