https://www.taxtmi.com/caselaws?id=788315 Rule 2(l)'s principal definition of "input service" remains the statutory test after the 01.04.2011 amendment; the decisive inquiry is whether a service is used in providing the output service. Recovery-agent and repossession activities form a direct, functional nexus with lending as they enable timely loan recovery, affect collateral value and income, and are therefore used in providing the output lending service. Applying that test and relevant tribunal precedents, such recovery and repossession services qualify as input services under Rule 2(l) and CENVAT credit on those services is admissible. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788315 Rule 2(l)'s principal definition of "input service" remains the statutory test after the 01.04.2011 amendment; the decisive inquiry is whether a service is used in providing the output service. Recovery-agent and repossession activities form a direct, functional nexus with lending as they enable timely loan recovery, affect collateral value and income, and are therefore used in providing the output lending service. Applying that test and relevant tribunal precedents, such recovery and repossession services qualify as input services under Rule 2(l) and CENVAT credit on those services is admissible. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788315