service tax credit on mobile phones/courier charges.

.

YES

.

THE PHONE OR MOBILE NO SHOULD BE IN THE NAME OF COMPALY

OR

THE PHONE OR MOBILE NO SHOULD BE IN THE NAME OF DIRECTOR / PARTNER / PROPRITOR 

AND

THE PHONE SHOULD BE POST PAID WITH VALID PAYMENT OPTION

.

thanks for sharing but plz quote recent circula or noyification or case laws for having in depth understanding..........

Originally posted by : kumar mayank
	whether cenvat credit on mobile phones provided to employees be allowed to a manufacturing concern , similarly service tax on courier charges and advertisement expense be allowed as credit covering under - "services used in relation to manufacturing of products" .Quote the recent notification\circular.

Cenvat Credit on mobile telephone which is using in Office only is allowed. It is suggested to avail Cenvat Credit on all Telephone bills including Mobile Phones (w.e.f 10.09.2004), which are used in relation to business.

            Earlier Service Tax Credit Rules required ‘installation’ of telephones.  Hence CBE&C had clarified vide circular No. 59/8/2003 – ST dated 20.06.2003 that Cenvat credit will not be available in case of mobile phones.  Now there is no such requirement, Hence service tax paid on mobile phones will be eligible for Cenvat credit w.e.f. 10.09.2004, so long as they are used in relation to business – view confirmed in Indian Rayaon v CCE 2007 (6) STT 328 (CESTAT SMB).

Hope this will serve your purpose.,

Thanks, S. Banerjee