Service tax credit on telephone bills

PANKAJ SHARMA (Accounts Executive) (200 Points)

05 July 2013  

Pls suggest ---------

 

A company is Dealing in Trading Activities as well as providing Services

Say  Trading Activities Constitute 90% and Service Activities Constitute only 10% of Total Turnover of Company.

 

But as we are using Telephones/Mobiles(including those of Employees) for company as a whole, what is basis for taking CENVAT CREDIT of Service Tax on such Telephone Bills.

 

1) whether Full CCR is admissible.

 

2) whether propotionate CCR is admissible.

Pls suggest which Section/Rule to refer in this regard