23 September 2011
No you can not avail. Although company paying this, but employee use it for his personal use. because, address of billing is not company's location address.
24 September 2011
cenvat credit is available on all services relating to business activity so telephone services are eligible for cenvat credit but invoice should be in the name of company and not in the name of the employees
24 September 2011
Thanks for your replies. Can you please tell the rule no./ section no. by applying which you are telling that the input credit cannot be availed?