Availing service tax input credit

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 When we avail service tax inut credit, whether all the telephone, mobile bills are eligible or any restrictions are there? if so, why?
Replies (4)
All telephone, be it Landline or Mobile are eligible for Cenvat Credit. Cenvat Credit is available against Invoice raised by Service Provider after making the payment. As such Bill should be in the name of Service receiver.
Sir , Pl brief in details because till today it is difficult to convince to authority particularly ST credit of Mobile phones.It is easy to convince if mention rule , notification or circular.
Dear Rutambh, The issue has been sattled by now. The tribunal in the case of Indian Rayon & Industries Ltd Vs CCE 2006 TIOL 1152 (Trib) has held that cenvat credit on mobile phone is available.
Dear Friend, I am working in a CA firm. On account of my assignment i faced a problem on Rule 6 (5) of CCR, 2004. As per excise department, Gurgaon, 100% cenvat credit is not allowed on specified services defined in rule 6 (5). Pls assisst me on this matter.


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