List of inputs not eligible for CENVAT credit in India

CENVAT is the credit of duty/tax paid, by the manufacturer, on taxable inputs and can be utilised to set off the excise duty/serrvice tax  payable on taxable final products/service.
Here is the list of inputs not eligible for CENVAT credit:

·         Light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol
·         Any goods or Service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for-
o   Construction or execution of works contract of a building or a civil structure or a part thereof; or
o   Laying of foundation or making of structures for support of capital goods, Except for the provision of one or more of the specified services; or

·         Capital goods except when used as parts or components in the manufacture of a final product
·         Motor vehicles
·         Services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or
·         Service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods, except when used by -
o   A manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person;
o   An insurance company in respect of a motor vehicle insured or reinsured by such person;
·         Any goods, such as food items, goods used in a guest house, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee
·         Services such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee.
·         Any goods which have no relationship whatsoever with the manufacture of a final product.