Input credit

1) Rent-a-cab---Not allowed----Rule 2(l)(B) of CENVAT Credit Rules, 2004

2) Works Contract--Not allowed----Rule 2(l)(A) of CENVAT Credit Rules, 2004

3) Supply of manpower--Allowed

Thank you Sumit...........

But "modernisation or renovation or repairs of factory, premises of provider of output service or an office relating to such premises" is included under input service-- which itself is a works contract service.........................

Please clarify

The relevant inclusion portion of Rule 2(l) of  CENVAT Credit Rules, 2004 covers all the services in relation of repair, modernisation or repairs of a factory........ i.e. it in includes all the services in this context, whether works contract or non-works contract(e.g. security services, legal services etc.) It is broader in nature. The inclusion part doesn't distinguish between works contract & other services.

But the exclusion part of the definition only the works contract service of a building, even if in context of above.