https://www.taxtmi.com/article/detailed?id=5874 CENVAT credit under the CENVAT Credit Rules, 2004 is allowable for service tax paid on input services that have a demonstrable nexus with providing an output service or with the manufacture and clearance of final products up to the place of removal. The 2011 amendment narrowed the definition by excluding specified works contract components, certain motor vehicle renting and related insurance for non-capital goods, and primarily personal services, while expressly listing several included services. Judicial authorities consistently allow credit where services are directly connected to manufacturing, clearance or business operations. en-us Fri, 17 Oct 2014 06:38:28 +0530 Fri, 17 Oct 2014 06:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5874 CENVAT credit under the CENVAT Credit Rules, 2004 is allowable for service tax paid on input services that have a demonstrable nexus with providing an output service or with the manufacture and clearance of final products up to the place of removal. The 2011 amendment narrowed the definition by excluding specified works contract components, certain motor vehicle renting and related insurance for non-capital goods, and primarily personal services, while expressly listing several included services. Judicial authorities consistently allow credit where services are directly connected to manufacturing, clearance or business operations. Articles Service Tax Fri, 17 Oct 2014 06:38:28 +0530 https://www.taxtmi.com/article/detailed?id=5874