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    <description>Cenvat credit is not available for services used in construction, renovation or execution of works contracts relating to toilets, bathrooms or other civil works because such services fall within the exclusion to the definition of Input Service under the Cenvat Credit Rules, which covers the service portion of works contracts and specified construction services used for construction or execution of a building or civil structure.</description>
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      <description>Cenvat credit is not available for services used in construction, renovation or execution of works contracts relating to toilets, bathrooms or other civil works because such services fall within the exclusion to the definition of Input Service under the Cenvat Credit Rules, which covers the service portion of works contracts and specified construction services used for construction or execution of a building or civil structure.</description>
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