service tax input on telephone bills

Service Tax Credit Rules, 2002

Example

(b) “input service” means any service received and consumed by a service provider in relation to rendering of output service;

(6) Service tax credit on the service provided in relation to telephone connection shall be allowed only in respect of such telephone connections which are installed in the premises from where output service is provided.

it means service tax input credit of fixed phone which is used in that premises only not mobile phones.