Service tax input

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Dear Team, My Company telephone bill is Rs-3000 and Service Tax input is Rs-420. so can I take the Input of Rs-420...? Because someone Told me you can not take the input and he told me if your bill below Rs-75000 you are not able to take any input.. please tell me is it true...?
Replies (3)
No,not at all.

Thanks Sunil kumar

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