Service tax input credit on phones

CA.Swathi Jain (CA ) (155 Points)

27 March 2010  

 

As per circular No.59/8/2003 (F No.B3/7/2003-TRU) dt.20/6/2003 the service tax paid on usage of mobile /cell phones is not available for credit even if it is used for business purpose.

Are there any amendments to this circular or it still holds good?