Cenvat Credit on Directors personal phone bills

[Mathurthi RamKumar]

Dear All,

Greetings of the day...

Kindly clarify my doubt..can we claim cenvat credit on directors personal phone bills?? (i.e bill in the name of directors name and installed in house)

Thanks in Advance

M.RamKumar

AI Summary

Eligibility to Claim CENVAT Credit on Directors' Personal Phone Bills Clarified: Business Use Must Predominate Over Personal Use. A query was raised about the eligibility to claim CENVAT credit on directors' personal phone bills, specifically when the bills are in the directors' names and installed at their residences. Respondents clarified that CENVAT credit is generally not available for personal use. According to a Board's circular, credit is admissible for mobile phones used for providing output services or manufacturing finished goods. If the phone is primarily for personal use, credit cannot be claimed. However, if used partially for business purposes, credit may be possible, provided personal use is not predominant.