Central Excise - CENVAT Credit - input services - Most services will not...

Central Excise

CENVAT Credit - input services - Most services will not be amenable to direct use, and absorption, in the manufacture of goods; neither would these be clearly discernable in the product that emerges. The principle of nexus of service should not, therefore, restrict itself to direct use but should encompass indirect deployment and, hence, should be examined also in relation to the main leg of the definition. - AT

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