https://www.taxtmi.com/forum/issue?id=107658 Cenvat credit on telephone services is allowable only when the service is used for providing output services or in relation to manufacture; services used primarily for personal consumption are excluded. Mobile phone services used for business may qualify, whereas a landline at a director's residence billed in the director's name is unlikely to qualify if not used for output service. For mixed use, the term primarily determines entitlement and proportionate credit may be claimed where business use predominates. en-us Wed, 03 Dec 2014 11:39:43 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107658 Cenvat credit on telephone services is allowable only when the service is used for providing output services or in relation to manufacture; services used primarily for personal consumption are excluded. Mobile phone services used for business may qualify, whereas a landline at a director's residence billed in the director's name is unlikely to qualify if not used for output service. For mixed use, the term primarily determines entitlement and proportionate credit may be claimed where business use predominates. Discussion-Forum Service Tax Wed, 03 Dec 2014 11:39:43 +0530 https://www.taxtmi.com/forum/issue?id=107658