Claim of Cenvat Credit

[shyamal roychowdhury]

My client is a professional. He has number of engineers who works in feild . He has also office staffs. The arranbement is that each will have a mobile phone which is own by him ofcouece with the deductable advance from salary & sim card also in his name , the cost of which is also reimburesed by office , The entire monthly bill is paid by office. Now we want to claim cenvate since 100% bill is paid by office . Now the query is .Can my client claim cenvate since the it is an office expence although the bill is in the name of each individuals / We also take a declaration the mobile is used for office , Pl . let me know can we claim cenvate & if yes the notification /circular number & if not the circular/notification no .

AI Summary

Debate on Claiming Cenvat Credit for Mobile Expenses with Employee-Named Bills Under Cenvat Credit Rules, 2004 A client seeks to claim Cenvat credit on mobile phone expenses paid by the office, although the bills are in employees' names. One response cites a case allowing such credit, noting no prohibition in the Cenvat Credit Rules, 2004. Another response argues credit may not be available since the bills are in employees' names. A third response highlights that invoices must contain the employer's name and suggests seeking permission from the Divisional Assistant Commissioner. The discussion centers on whether the reimbursement of mobile expenses qualifies for Cenvat credit under current regulations.