https://www.taxtmi.com/forum/issue?id=106778 Statutory exclusions under Rule 2(1)(C) of the CENVAT Credit Rules, 2004 exclude outdoor catering from the definition of input service and bar credit for canteen contract payments. Renting of motor vehicles is eligible only when the vehicle is registered in the provider's name and used for specified output services; transporting employees from home to factory ordinarily does not qualify as transportation of passengers for credit. Some judicial decisions have nevertheless allowed credit where a sufficient nexus with manufacture or taxable output services is established. en-us Tue, 06 May 2014 17:01:51 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106778 Statutory exclusions under Rule 2(1)(C) of the CENVAT Credit Rules, 2004 exclude outdoor catering from the definition of input service and bar credit for canteen contract payments. Renting of motor vehicles is eligible only when the vehicle is registered in the provider's name and used for specified output services; transporting employees from home to factory ordinarily does not qualify as transportation of passengers for credit. Some judicial decisions have nevertheless allowed credit where a sufficient nexus with manufacture or taxable output services is established. Discussion-Forum Service Tax Tue, 06 May 2014 17:01:51 +0530 https://www.taxtmi.com/forum/issue?id=106778