https://www.taxtmi.com/forum/issue?id=107976 The phrase "such as" introduces illustrative, not exhaustive, examples; an unlisted activity qualifies only if it is analogous to the listed illustrations. Commission agent services were found not analogous to the listed activities and thus did not fall within the illustrative inclusion for CENVAT credit. en-us Sun, 08 Feb 2015 08:23:53 +0530 Thu, 23 Jan 2025 15:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107976 The phrase "such as" introduces illustrative, not exhaustive, examples; an unlisted activity qualifies only if it is analogous to the listed illustrations. Commission agent services were found not analogous to the listed activities and thus did not fall within the illustrative inclusion for CENVAT credit. Discussion-Forum VAT / Sales Tax Sun, 08 Feb 2015 08:23:53 +0530 https://www.taxtmi.com/forum/issue?id=107976