Mine is a partnership firm. It is a graphic design firm.
During 2013-14 ITC was claimed on mobile phone (both partners) & broadband bills (ST 12% + Primary Edu Cess 2% + S & H Edu Cess 1%). The same was disallowed by Superintendent in 2019 stating that the services were not in nexus with final service provided and that the bills were not in the name of the partnership firm.
Should I make the payment against the same codes used while paying the Service Tax ( as per challan).
For e.g ..
Service Tax - 1480 (other services)
Primary Edu Cess - 0298
Secondary Edu Cess - 0426