TMI Blogtelephone bill And other service tax billX X X X Extracts X X X X X X X X Extracts X X X X ..... telephone bill And other service tax bill X X X X Extracts X X X X X X X X Extracts X X X X ..... on telephone bills and other service purchase in RG 23 part II for utilisation of final product?.. Please guide. Regards Manoj Raut Reply By Pradeep Khatri: The Reply: Dear Manoj, Please check the definition of input services and if services received by you, are in relation with, directly or indirectly manufacturing of dutiable finished goods or taxable output services, then, you can avail t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CENVAT credit on Input Services after the date of getting the registration Certificate from the Service Tax Department. Regards, Pradeep Khatri Reply By CA Rachit Agarwal: The Reply: Please note that the definition of "input service" has been changed in the Finance Act, 2011. Word "business" has been removed from the definition of input service. Earlier all the input services related to bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness was allowed as the cenvat credit and the sames was confirmed by vari ous Suprem Court rulings such as Ultra Tech Cement. However after the amendment it is not advisable to avail cenvat credit on inputs such as telephone bills until unless it could be justified that the final product/ouput service has utilized the such inputs during the course of performance. Reply By raj kumar shukla: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply:
Registration under service tax law is not required for availing cenvat credit. it may be required for paymant of service tax X X X X Extracts X X X X X X X X Extracts X X X X
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