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    <title>Availment of Service Tax Credit</title>
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    <description>CENVAT/service tax credit is available for input services where those services bear a nexus to the taxpayer&#039;s manufacturing activities. Services such as hotel accommodation for employees, hotel bookings for business exhibitions, and foreign exchange conversion services may qualify if they can be shown to be connected to the manufacture of goods; the operative criterion is a demonstrable factual nexus to manufacturing before claiming credit.</description>
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      <description>CENVAT/service tax credit is available for input services where those services bear a nexus to the taxpayer&#039;s manufacturing activities. Services such as hotel accommodation for employees, hotel bookings for business exhibitions, and foreign exchange conversion services may qualify if they can be shown to be connected to the manufacture of goods; the operative criterion is a demonstrable factual nexus to manufacturing before claiming credit.</description>
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      <law>Service Tax</law>
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