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Exclusions from input services

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22 November 2014 Please explain me about the excusions from input services as per Rule 2(I) in very simple words!!!

22 November 2014 Dear Aashma,
The following are the exclusion from Input services :
1.Service portion in the execution of work contract and construction services used for construction of builiding or execution of work contract or laying of foundation or making of structure of capital goods.
2.Renting of motor vehicle.
(In case of provider of rent-cab service, It is allow to them).
3.General Insurance, servicing, repair & maintenance of motor vehicle.
(In case of provider of rent-cab service, it is allow to them).
4.Services provided in relation to outdoor catering, beauty treatment, health services, cosmetic & plastic surgery, membership of club, health & fitness centre, life insurance, health insurance, travel benefits of employees, and any service used for primary use of employee or consumption of any employee.
These are the main exclusion from input services which the manufacturer of excisable goods or the provider of output service cannot avail as cenvat credit.



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