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

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.