Cenvat credit of service tax paid on insurance of motor car

[Ashwani Rustagi]

Whether the company can take cenvat credit for the service tax paid on insurance of motor car (given to employees) and service tax on mobile phone (in the name of company)

[Surender Gupta]

Yes, if it is related to busienss.

AI Summary

Cenvat credit availability: service tax on motor car insurance and company mobile phone deductible when related to business. Cenvat credit of service tax paid on insurance of a motor car provided to employees and on company mobile phone services is claimable provided those services are related to business; the business nexus is the operative eligibility condition.