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    <title>Provisions for availing credit on mobile phones</title>
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    <description>Availability of service tax credit on mobile phone bills is accepted under the CENVAT Credit Rules where the mobile service is used in providing output services; claimants must show documentary proof and the use should demonstrably relate to the taxable output, with some commentators noting factory premises use rather than office premises.</description>
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      <description>Availability of service tax credit on mobile phone bills is accepted under the CENVAT Credit Rules where the mobile service is used in providing output services; claimants must show documentary proof and the use should demonstrably relate to the taxable output, with some commentators noting factory premises use rather than office premises.</description>
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