05 November 2013
Please go through the definition of Input Services in the CENVAT Credit Rules 2004. Input can be availed of one all products and services used for production of taxable goods or output services, except those expressly prohibited by the Rules like HSD (High Speed Diesel), Construction contract for factory and/or office premises,Rent-a-Cab Services, Vehicle maintenance, etc.
The answer is quite detailed and hence please refer to the Rules.