Cenvat of service tax

I THINK THIS MIGHT HELP U !

AS PER RULE  2(l) OF CENVAT CREDIT RULES - “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final products and clearance of final products, upto the place of removal; (The words ‘from the place of removal’ have been replaced by ‘, upto the place of removal’ w.e.f. 1-4-2008).

and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal

according to this definition we can take cenvat on computer amc charges

thanx sir

YES OF COURSE.....I DONT KNOW Y THE EXCISE DEPT. RESISTING THE CREDIT...

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