ST on Telephone service is eligible for input credit?

Can anybody tell whether service tax on telephone service is eligible for input credit for a manufacturer?  Since the words"activities related to business" are removed from the input service definiton from 01.04.2011 onwards, still credit eligible?

Replies (2)

Appears to be difficult under the amended defintion of input service . Anyway the matter is still contentious and a judicial settlement is awaited.

Similarly the cases of "Air Travel Service" and "Garden maintenance service" inside the factory it seems.

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