Provisions for availing credit on mobile phones

[gaurav thapar]

Is service Tax credit available on Mobile phones, if yes, then under what provision?

AI Summary

Service Tax Credit Available on Mobile Phones if Used for Output Services, per CENVAT Credit Rules 2004. A forum discussion addressed whether service tax credit is available for mobile phones. One participant referenced a tribunal decision affirming eligibility for such credit on mobile phone bills. Another contributor noted that the credit is available under the CENVAT Credit Rules 2004, provided the phone is used for service provision. A third participant highlighted conditions for availing the credit, including 100% use for output services and use within the factory, advising caution and documentation for claiming the credit.