input credit of service tax.

This query is : Resolved 

23 April 2008 ours is a marketing business. our marketing executives use the mobile phones for marketing related purposes. can we claim the service tax paid for telephone bills as input credit when service tax was paid by us for rendering services under the head business auxillary services.

24 April 2008 As per CCR Rules 2004 Credit of input service will be allowed if such input used for providing output service. Except credit of input tax on purchase of motor vehicle in some specified service.
In Your case credit of service Tax on telephone bills will be allowed.



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