Service tax input on telephone bills

Input credit on telephone services on telephone installed in the house of  Proprietor can be availed only if the bill is in the name of Manufacturer/output service tax provider.

 credit on telephone 

ANY LAND LINE OR MOBILE BILL, THAT IS USED TO PROVIDE SERVICE IS LIABLE TO CENVAT CREDIT

CONDITIONS

1.   CONNECTION SHOULD BE IN THE NAME OF SERVICE PORVIDER.

2.   PRE PAID CONNECTION CAN NOT BE CALCULATED ONLY POST PAID CAN BE PROVED

3.  PAYMENTS SHOULD BE DONE BY SERVICE PROVIDER WITH MONEY RECEIPT / CHEQUE EVIDENCE

4.  ADDRESS OF THE CONNECTION SHOULD BE THE SAME AS SERVICE PROVIDER.

5.   RECORDS SHOULD BE KEPT IN DETAIL FOR ST-3

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