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

Cenvat credit on phone services disallowed when primarily personal; business use permits proportionate credit claims.
Cenvat credit on telephone services is allowable only when the service is used for providing output services or in relation to manufacture; services used primarily for personal consumption are excluded. Mobile phone services used for business may qualify, whereas a landline at a director's residence billed in the director's name is unlikely to qualify if not used for output service. For mixed use, the term primarily determines entitlement and proportionate credit may be claimed where business use predominates.