https://www.taxtmi.com/article/detailed?id=6946 CENVAT credit is available only for services that qualify as input services by virtue of an operative connection or nexus with the taxable manufacturing or output service activity; mere nomenclature of a service is not decisive. The nexus test applicable to inputs extends to input services and requires that the service be used in or in relation to the provision of dutiable output. Tribunals and High Courts have applied this test across categories of services, recognising that services integral to maintaining workforce fitness, workplace utilities and operations, or enabling manufacture can qualify as input services. en-us Sun, 21 Aug 2016 16:55:52 +0530 Sun, 21 Aug 2016 16:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6946 CENVAT credit is available only for services that qualify as input services by virtue of an operative connection or nexus with the taxable manufacturing or output service activity; mere nomenclature of a service is not decisive. The nexus test applicable to inputs extends to input services and requires that the service be used in or in relation to the provision of dutiable output. Tribunals and High Courts have applied this test across categories of services, recognising that services integral to maintaining workforce fitness, workplace utilities and operations, or enabling manufacture can qualify as input services. Articles Cenvat Credit Sun, 21 Aug 2016 16:55:52 +0530 https://www.taxtmi.com/article/detailed?id=6946