https://www.taxtmi.com/caselaws?id=380316 Services used for repair, renovation and modernization of a provider's premises remain covered as input services under Rule 2(l) of the CENVAT Credit Rules, 2004, because the definition expressly includes such premises-related works and the 2011 exclusion clause does not remove them. The Board's 29.4.2011 circular also supports credit for repair or renovation of a factory or office. Renting of motor vehicles was treated as credit-eligible on the basis of settled Tribunal decisions, and servicing of motor vehicles was held outside the exclusion in Rule 2(l)(B). CENVAT credit on the disputed services was therefore not liable to be denied. en-us Wed, 15 May 2019 00:00:00 +0530 Fri, 17 May 2019 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380316 Services used for repair, renovation and modernization of a provider's premises remain covered as input services under Rule 2(l) of the CENVAT Credit Rules, 2004, because the definition expressly includes such premises-related works and the 2011 exclusion clause does not remove them. The Board's 29.4.2011 circular also supports credit for repair or renovation of a factory or office. Renting of motor vehicles was treated as credit-eligible on the basis of settled Tribunal decisions, and servicing of motor vehicles was held outside the exclusion in Rule 2(l)(B). CENVAT credit on the disputed services was therefore not liable to be denied. Case-Laws Service Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380316