https://www.taxtmi.com/article/detailed?id=5893 Judicial decisions and amendments narrow eligibility for CENVAT credit by excluding from the definition of input service services used primarily for trading or dealer activities, post removal handling, employee personal benefits, investment activity, and services consumed outside the manufacturing nexus. The amended definition expressly excludes service portions of works contracts and specified construction, renting of non capital motor vehicles, general insurance/repair of non capital motor vehicles (with narrow exceptions), and services primarily for personal employee consumption; a circular confirms the illustrative list is not exhaustive. en-us Sat, 01 Nov 2014 06:23:34 +0530 Sat, 01 Nov 2014 06:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5893 Judicial decisions and amendments narrow eligibility for CENVAT credit by excluding from the definition of input service services used primarily for trading or dealer activities, post removal handling, employee personal benefits, investment activity, and services consumed outside the manufacturing nexus. The amended definition expressly excludes service portions of works contracts and specified construction, renting of non capital motor vehicles, general insurance/repair of non capital motor vehicles (with narrow exceptions), and services primarily for personal employee consumption; a circular confirms the illustrative list is not exhaustive. Articles Service Tax Sat, 01 Nov 2014 06:23:34 +0530 https://www.taxtmi.com/article/detailed?id=5893