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 ?

[DR.MARIAPPAN GOVINDARAJAN]

Telephone connection address is not required as that address registered in service tax. If the telephone connection is provided only for business purpose then service tax credit can be taken. The same is the answer for mobile phones also

[SANJEEV JADHAV]

In Cenvat Credit Rule, it is stated that service tax credit is eligible on services which are directly or indirectly releated to business. Hence cenvat credit on telephone and Mobile service is eligible for service tax credit.

[rishi mohan]

In case of telephone services if the connection is wholly for the business purpose then service tax credit can be availed. It doesn't matter whether the address mentioned in the telephone bill is of the registered office or not. The nature should be wholly towards the business purpose.

AI Summary

Cenvat credit allowed for telephone and mobile services when connection is used for business purpose; bill address irrelevant.
Cenvat credit for telephone and mobile services is allowable where the service is directly or indirectly related to the business and the connection is used for business purposes; the address on the telephone bill does not by itself affect entitlement under the Cenvat Credit Rule.