18 January 2013
Respected Sir, i am working in one private limited company. We have paid service tax on reliance,tata docomo and other telephone and internet services received. Can we take the input credit of service tax paid on these services?
is there any rule in " service tax " that input credit of service tax paid on Goverment service (BSNL)is only available. i.e. credit of service tax paid on private companies service(reliance, airtel ) is not available?
19 January 2013
There is no such rule that u can only take CENVAT credit of ST paid to BSNL only. You can take CENVAT credit of ST paid to private operators also provided that the ur company have utilized for providing output services i.e. the connection is in name of company. For further reference kindly refer CENAVT CREDIT Rules 2004.