Cenvat credit on mobiles bills

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2016 Sir, We have corporate post paid connection of mobile (vodafone) in the name or style of Com & C/O:-Employee name & bills paid by company through cheque to cellular company.

in this regards my question is we take the service tax credit of relevant bills. Kindly guide us ?

Regards
Gautam

Nilesh

Nilesh (Expert)
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18 March 2016 As per Rule 9 of CENVAT credit rules read with Rule 4A of service tax Rules invoice should be in the name and address of service receiver... however you can argue that these service are used by company and payment is also made by company and hence credit should be allowable... also there are many judgments which held that procedural laps should not deny the substantial benefit.. however departmental authorities may litigate this