Cenvat credit on services received-inclusive part definition

This query is : Resolved 

24 July 2013 weather cenvat credit on input services received as provided in the inclusive part of definition of "Input Service" be available to a Output Service Provider or only to a Manufacturer.

24 July 2013 ALL ELIGIBLE CENVAT CREDIT (INPUT OF SERVICE TAX AND EXCISE) IS AVAILABLE TO BOTH MANUFACTURER AND OUTPUT SERVICE PROVIDER, AS LONG AS THE THE CENVAT CREDIT IS IN RELATION TO OUTPUT SERVICE AND MANUFACTURING.



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