Service Tax on Telehone

whether service tax cr. is available on telephone exp.?If yes whether you change ur ans. if asked mobile exp. alloted by co. to there employees & the installed landline?

Replies (8)

If the company is a service provider, it is eligible to take CENVAT credit available on any input services provided the invoice should be in the name of the company. It is eligible to take Cenvat credit even if it is an moblie exps incurred for its employees provided invoice must be in the name of company.

If, it could be established that the Cell Phones are being used for providing output services, Cenvat will be admissible, even if, the Cell is not in the name of Assessee, as held by the Tribunal in Wiptech Peripherals (P.) Ltd. v. Commissioner of Central Excise [Final Order No. A/1287/2008-WZB/Ahd. & Appeal No. ST/86/2007]

 yes it is available.....nd in case i have some confusion.,..

You can also take credit  of Service tax in case of Mfg company. In that case you have to adjust the service tax with the Excise duty payable

 

>> Rajesh

 

both Manufacturing and  Service tax regd company, may avail credit of the ST paid on the Mobile phones & landline phone in Office but the same needs to be necessarily in the name of the Company and it may be used for the business

Originally posted by :Shyam Lal Naik
" If, it could be established that the Cell Phones are being used for providing output services, Cenvat will be admissible, even if, the Cell is not in the name of Assessee, as held by the Tribunal in Wiptech Peripherals (P.) Ltd. v. Commissioner of Central Excise [Final Order No. A/1287/2008-WZB/Ahd. & Appeal No. ST/86/2007] "

Hi Dear,
 

Original signature is not available in the printed AIRTEL Invoice.How we will take credit?

Originally posted by :Shyam Lal Naik
" If, it could be established that the Cell Phones are being used for providing output services, Cenvat will be admissible, even if, the Cell is not in the name of Assessee, as held by the Tribunal in Wiptech Peripherals (P.) Ltd. v. Commissioner of Central Excise [Final Order No. A/1287/2008-WZB/Ahd. & Appeal No. ST/86/2007] "


 

Dear,

Original signature is not available in the printed AIRTEL Invoice.How we will take Credit.?

It is common practice that Cell phone bills are electronically generated. These are not physically signed. How ever, department allows credit based on the original bill(bill in the letterhead of the service provider). Photocopy would be rejected.

The above view is based on audit conducted by the department on one of my client.

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