Servie tax cenvat of Telephone or courier services

[Ramesh Patel]

In case of Telephone service tax cenvat credit is it necessary to have telephone connection address as address registered in service tax. Our partner has taken cell connection on residence address. wheater service tax paid on the same mobile bill is allowed in Service tax or not ?

AI Summary

Businesses Can Claim Service Tax Credit for Phones Registered at Home if Used for Business Purposes: CENVAT Credit Rules Confirm. A query was raised about whether service tax CENVAT credit can be claimed for telephone or mobile services if the connection is registered at a residential address but used for business purposes. Three responses clarified that the address on the bill does not need to match the registered service tax address. As long as the telephone or mobile service is used wholly for business purposes, service tax credit is eligible. The CENVAT Credit Rules support this, allowing credit for services directly or indirectly related to business activities.