cenvat credit

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A company having registered office in delhi & factory in gurgaon, registered with service tax delhi.Whether company take cenvat credit of service tax paid on telephone bill of gurgaon factory.
Replies (9)
I think , if you received a Telephone bill in the name of the company , even in different address, you can avail CENVAT credit under ST.
Yes you can take cnvet credit if its your co.expense
yes , it can be availed
Yes it can be
Not only telephone, even mobile bills can be availed credit for the service tax paid on them. In the Service Tax Credit Rules, 2002, it was prescribed that credit of service tax was admissible only on telephone connection installed in the business premises. A clarification to this effect was also issued vide circular No. 59/8/2003-ST, dated 20.6.2003, in the context of the Service Tax Credit Rules, 2002. However, in the CENVAT Credit Rules, 2004 no such condition has been prescribed. Therefore, w.e.f. 10.9.2004, credit of service tax paid in respect of mobile telephone service is admissible, provided the mobile phone is used for providing output service or used in or in relation to manufacture of finished goods.
if bill is in name of co.,regardless of address ,u can claim credit
if bill is in name of co.,regardless of address ,u can claim credit
Is there any specific reason that, the factory is not able to avail credit?

reg. cenvat credit on raw materials. Billing & shipping address is registered office instead of factory or works address. can customer take cenvat creadit of this consignment?


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