Cenvat of Service Tax on Mobiles Phones

if the mobile phone service is used for providing your output service, i.e the mobile phone is qualified as input service as per CCR2004, then only you can take input credit.

Mere the bills are paid by company does not qualify for input credit, for qualifying the input credit, the bills must be in name of company, must be "paid " in nature, such services would be used for providing taxable services, which should be established with the input output registers.

usually such services are not of  manufacturing and trading a/c part, i.e not related directly to manufacture or service, so its better not to avail credit on such items, otherwise at audit stage, if disallowed, then healthy interest and penalty may be paid alongwith credit utilized.

The main question which needs tobe answered is whether the same is used in relation to manufacture. In my view  it would be available to the extent that the same is considered as not used for personal use. Proportionate  should be available. 

This has to be examined in the light of the new definition of input service effective from 01-04-2011. May be admissible where it relates to manufacture, providing of taxable service, sales promotion, purchases, accounting, financing or similar services specified in the definition. Whether it is worthwhile to pass through judicial test if department challenges the same, depends on the quantum.