Service tax input credit on phones

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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?

Replies (1)

thanks for such a crystal clear explanation...

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