servioce tax input on telephone bills

Save Share

This query is : Resolved

sudhakar ca cwa (Querist)

01 September 2010 company in involving in doing civil works and cell tower maintenace works

in my opinion we can take the service tax on telephone bills.

can any one support me by providing any case law or notification

or rectify me if my opinion is wrong

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

01 September 2010
yes. you are correct

In CCE, Chennai-III V Greaves Cotton Ltd [2009 -TMI - 33811 - CESTAT CHENNAI]. credit of service tax paid towards telephone service for use of mobile phones and landlines installed in residence of managers of assessee company was held to be admissible, even if installed outside the factory

Mobile phones used by whole time directors in relation to business activities of company were allowed for cenvat purpose [CCE v BSBK Pvt Ltd 2009 -TMI - 32789 - CESTAT, NEW DELHI].

Service tax paid by assessee manufacturer to mobile phone service provider, on mobile phones provided to its employees, is an input service and credit thereof can be utilized for payment of service tax [ CCE v Excel Crop Care Ltd 2007 -TMI - 1456 - CESTAT, Ahmedabad]

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now