Clarification required on service tax paid Telephone bill, does it eligible for Cenvat credit ?

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....larification required on service tax paid Telephone bill, does it eligible for Cenvat credit ?<br> Query (Issue) Started By: - RameshBabu Kari Dated:- 12-4-2017 Last Reply Date:- 18-4-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>Clarification required on service tax paid Telephone bill, does it eligible for Cenvat credit ? Reply By KASTURI SETHI: The Reply: Yes. You will have to prove nex....

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....us between input service and taxable output service. It is covered under Rule 2(l) (i)(ii) of Cenvat Credit Rules, 2004:- [(l) "input service" means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to ....

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....the place of removal, Reply By Himansu Sha: The Reply: The view of kasturi sir is correct. The telephone needs to be in nexus with the manufacturing activities/service provided. Reply By Ganeshan Kalyani: The Reply: Yes, credit is eligible if nexus of input service with output service or manufacturing is established. However, it is prone to litigation. Therefore, if the amount of credit is mi....

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....nimal then it is better to be on safer side and do not avail credit. This is my view. Thanks Reply By Himansu Sha: The Reply: The master circular issued by the deptt. On service tax has extensively analysed the issue . credit on the strength of tel. Bills is far from ambiguity. Reply By KASTURI SETHI: The Reply: Dear Querist, Pl. read para 4 of the following judgement:- 2015 (39) S.T.R. 889....

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.... (Tri. - Del.) = 2015 (10) TMI 1147 - CESTAT DELHI PARADISE PLASTICS ENTERPRISES LTD. Versus COMMR. OF C. EX. & S.T., NOIDA Reply By Ganeshan Kalyani: The Reply: Thanks Sri Kasturi Sir for the case law.<br> Discussion Forum - Knowledge Sharing ....