06 May 2011
Service tax on telephone/mobile bills can be taken as input credit provided telephone/mobile expenses are directly attributable to service taxable income. for example, if service tax credit is to be adjusted against cenvat payable on exiseable goods, then telephone/mobile bills of factory only can be available for service tax credit. Telephone/mobile of head office,administrative office, corporate office or branches would not be available for said credit.
06 May 2011
There is no differen between landline and Mobile As per my knowledge you can take input credit even for administrative, and corporate office also.
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