Input credit on telephone services on telephone installed in the house of Proprietor can be availed only if the bill is in the name of Manufacturer/output service tax provider.
S.P.Mahanta
(Internal Auditor)
(647 Points)
Replied 25 September 2008
Input credit on telephone services on telephone installed in the house of Proprietor can be availed only if the bill is in the name of Manufacturer/output service tax provider.
EKALABYA TALUKDAR
(SERVICE TAX CONSULTANT)
(666 Points)
Replied 30 December 2009
ANY LAND LINE OR MOBILE BILL, THAT IS USED TO PROVIDE SERVICE IS LIABLE TO CENVAT CREDIT
CONDITIONS
1. CONNECTION SHOULD BE IN THE NAME OF SERVICE PORVIDER.
2. PRE PAID CONNECTION CAN NOT BE CALCULATED ONLY POST PAID CAN BE PROVED
3. PAYMENTS SHOULD BE DONE BY SERVICE PROVIDER WITH MONEY RECEIPT / CHEQUE EVIDENCE
4. ADDRESS OF THE CONNECTION SHOULD BE THE SAME AS SERVICE PROVIDER.
5. RECORDS SHOULD BE KEPT IN DETAIL FOR ST-3
.