https://www.taxtmi.com/forum/issue?id=335 The central point is that Cenvat Credit under rule 2(l) of the Cenvat Credit Rules, 2004 is available for an input service (mobile phone service) if it is used to provide an output service; the company must prove business use. In practice credit is often claimed where usage is official, but a prudent approach is to apportion and deny a reasonable percentage for personal use before availing credit. en-us Fri, 09 Feb 2007 11:14:48 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=335 The central point is that Cenvat Credit under rule 2(l) of the Cenvat Credit Rules, 2004 is available for an input service (mobile phone service) if it is used to provide an output service; the company must prove business use. In practice credit is often claimed where usage is official, but a prudent approach is to apportion and deny a reasonable percentage for personal use before availing credit. Discussion-Forum Service Tax Fri, 09 Feb 2007 11:14:48 +0530 https://www.taxtmi.com/forum/issue?id=335