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