https://www.taxtmi.com/forum/issue?id=111644 Service tax on manpower engaged for CSR/welfare activities in schools generally does not qualify for Cenvat credit because such services lack the requisite nexus to manufacture or to provision of an output service. Cenvat eligibility is confined to services used directly or indirectly in or in relation to manufacture and clearance up to removal, services used to provide an output service, and specified inclusive services; CSR/welfare activities ordinarily fall outside these permissive limbs unless a direct connection to manufacturing or output service provision is shown. en-us Sat, 18 Mar 2017 10:01:22 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111644 Service tax on manpower engaged for CSR/welfare activities in schools generally does not qualify for Cenvat credit because such services lack the requisite nexus to manufacture or to provision of an output service. Cenvat eligibility is confined to services used directly or indirectly in or in relation to manufacture and clearance up to removal, services used to provide an output service, and specified inclusive services; CSR/welfare activities ordinarily fall outside these permissive limbs unless a direct connection to manufacturing or output service provision is shown. Discussion-Forum Service Tax Sat, 18 Mar 2017 10:01:22 +0530 https://www.taxtmi.com/forum/issue?id=111644