Telephone bill in the name of employee

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 September 2016 whether cenvat credit of service tax paid can be availed by the company if, the bill is reimbursement by the company.

Sandeep Dharar

Sandeep Dharar (Expert)
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21 September 2016 First of all the Cenvat can only b claimed on post pay bills. There are 2 views regarding this topic.. One is that you can't take the cenvat credit since the bill is in the name Employee and not Company, so u cant' prove to the Department that the number is only used for official purpose and not for his personal. Second, U can claim Cenvat for that bills taking reference of case laws. one example is of
Muscat Polymers (P.) Ltd.
versus
Commissioner of Central Excise
FINAL ORDER NOS. A/1670-1671 OF 2011-WZB/AHD.
APPEAL NOS. ST/400 and 488 OF 2010
SEPTEMBER 26, 2011.

I'll suggest to take Cenvat Credit for that amount.