TMI BlogService tax credit on mobile phonesX X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax credit on mobile phones X X X X Extracts X X X X X X X X Extracts X X X X ..... ile phones As per new Cenvat Credit Rule, 2004 service tax credit on mobile phones, there is no such restriction on telephone connections, which are installed in the premises, Therefore under the new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rule, 2004 mobiles phones is available as credit to service providers of output service and manufacturers also. (M/s. Indian Rayon & Industries Ltd. Vs. CCE, Bhavnagar) Query is: Landlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and mobile phones services are not covered in specified sixteen services [As per Cenvat Credit Rule (rule 6 (5)]. Mobile phone numbers are provided in the name of employee under the corporate plan a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is difficulty to segregate the personal calls from the business calls. (How much call used for excisable commodities and exempted commodities?) Should we take this credit, If it is not possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to segregate? Please give your relevant inputs on this particular aspect. Reply By Surender Gupta: The Reply: If you are able to prove and satisfy the condition that the telephones in the name of emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees are used for the purpose of business, you may be allowed to take Cenvat Credit. X X X X Extracts X X X X X X X X Extracts X X X X
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