Cenvat credit of telephone bill

Queries 3520 views 2 replies

Rakesh Patel

ACCOUNTANT

109 Points Joined October 2011

sir,

1) In mining Service provider can take service tax credit which he paid on telephone bill of office (bsnl & airtel), MOBILE BILL OF partner ( vodafone & airtel) and parnter resident telephone bill ( bsnl).

IF YES OR NO, WHY? PLS GIVE ME A NOTIFICATION OR RULES DETAIL.

2) MINING SERVICE PROVIDER CAN TAKE SERVICE TAX CREDIT WHICH HE PAID ON REPAING & MAINTAINCE OF DUMPER, TIPPER ETC MINING MACHINERY.

IF YES OR NO, WHY? PLS GIVE ME A NOTIFICATION OR RULES DETAIL.

Replies (2)

kevin

60 Points Joined March 2009

1) telephone bill of office (bsnl & airtel) -

Yes available provided the same is use for providing output service.Mostly board line number

MOBILE BILL OF partner ( vodafone & airtel) -

Not available as cenvat credit of input services are not available on personal benefits granted to employees.

Partner resident telephone bill ( bsnl) -

Not available as cenvat credit of input services are not available on personal benefits granted to employees

2) Service tax paid on repairs of dumpers, trippers are available cenvat credit provided it is registered in the name of the output service provider providing taxable service.

Source: (Rule 2(l) ,rule 2(a) and Rule 3 of the Cenvat credit rules, 2004)

Regards

Kevin Shah