Service tax credit in central excise rg 23 part ii

For this question one thing should be kept in mind always which is 

If services is used in or in relation to manufacture of final product, then credit of service tax can be taken. 

services received and used in factory of manufacture in relation to excisable goods or taxable services only are eligible for input credit. 

now input service definition is narrowed down the scope for taking service tax credit as the earlier "related to business activity" work removed from definition. So higly advisble to list down your service and compare it with definition once.

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