https://www.taxtmi.com/manuals?id=147 Input service under the Cenvat Credit Rules covers services used by providers of output services or manufacturers in relation to manufacture and clearance, includes a non exhaustive list of business services, and specifies exclusions for certain construction, motor vehicle renting and personal employee services. Rule 4 permits credit on receipt of the invoice and requires reversal where payment and tax on the input service are not made within the prescribed period or where refunds/credit notes are received; special spreading and allowance rules apply to upfront charges for assignment of rights to use natural resources. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 22 Aug 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=147 Input service under the Cenvat Credit Rules covers services used by providers of output services or manufacturers in relation to manufacture and clearance, includes a non exhaustive list of business services, and specifies exclusions for certain construction, motor vehicle renting and personal employee services. Rule 4 permits credit on receipt of the invoice and requires reversal where payment and tax on the input service are not made within the prescribed period or where refunds/credit notes are received; special spreading and allowance rules apply to upfront charges for assignment of rights to use natural resources. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=147