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inputs' under the definition of 'inputs' under Rule 2(k) of the Credit Rules and hence, eligible for input credit ... under the Credit Rules, the service provider cannot avail the Cenvat Credit on input goods only the manufacturer can avail such credit. The service provider

refund claimed under Rule 5 of the Cenvat Credit Rules, 2004 of service tax paid on input service was rejected on pro rata basis. Annexure ... position to utilize the Cenvat Credit of the Input Services. The Cenvat Credit of the Input Services remains unutilized in the Books of Account

Admittedly, CENVAT incentives were not covered under any of these clauses, is the submission. According to Mr Ahuja, CENVAT incentive was similar to duty drawback ... Vissanjee that the said CENVAT incentive being the refund of tax and duty paid on inputs consumed for goods manufactured and exported would automatically reduce