22 July 2013
Under rule 2(l) of Cenvat Credit Rules, 2004, input service means any service (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal and includes services used in relation to setting up, modernisation, renovation or repairs of a factory, premise of provider of output service or an office relating to such factory or premises, inward transportation of inputs or capital goods and outward transportation upto the place of removal.
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