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St on landline & cell phones

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(Querist)
03 March 2015 Hi
Is cenvat credit on ST available on landline & Cell Phones postpaid bills( in his own name) to an individual who is a partner in a firm, where he is using the phones for personal as well as business ???????????
thnx
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
03 March 2015 No. Service Tax Input credit can not be availed in the given case.

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