My query is this that whether input of service tax is available on mobile phone if the phone is not in the company's name it is in the name of some employee or director working for the company.
Please also give some reference of the same if possible so that i can argue with any one in case of need while on the audit.
14 February 2009
For the purposes of cenat credit it is not required that the invoices for services (or goods) are issued in the name of manufacturer. Use of input services in manufacturing is sufficient. Thus if mobile phones are being used in manufacturing activity as input services, credit is available. It is irrelevant as to what name the invoice is issued.
14 February 2009
you can not take service tax credit on telephone or mobile which is not in company name. its necessory telephone in the name of company which service tax credit to be recd.