Service tax input credit availability for mobile telephone

[Guest]

Is service tax input credit available for mobile telephone(prepaid/postpaid)?Whether Circular No. 59/8/2003 is still relevent?

[Ravi Chopra]

59/8/2003 is a circular and not notification. This cicular is not valid now with regard to this query. You can avail Cenvat Credit on telephone (fixed or mobile both)

AI Summary

Cenvat credit availability: input credit permitted on mobile and fixed telephone services, prepaid and postpaid. Input credit under the Cenvat regime is permitted for both mobile and fixed telephone services, including prepaid and postpaid; the cited circular is a non-notification guidance and is not operative to deny such credit.