TMI Blog2011 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... d that clearing and forwarding service as also courier service are eligible input services for the purpose of availing credit. As such, no merits are found in the above plea of the Revenue. Limitation - Since, the fact of taking credit was reflected by the assessee in their periodical returns - This fact is sufficient to reflect assessee bonafide - Fact of taking credit was reflected by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Repair services. The said credit stand availed on the basis of invoices issued by their head office as Input Service Distributor. The said services were availed for the month of January 2005. 2. Revenue s grievance is that the appellant s head office was not registered as Input Service Distributor as prescribed in Service Tax (Registration of Special Category of Persons) Rules, 2005. As such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. As such, no merits are found in the above plea of the Revenue. 5. It is also seen that the Commissioner(Appeals) has held demand to be barred by limitation by observing that the assessee was filing the periodical returns with the Revenue. It stands contended in the memo of appeal that it is not sufficient to file the periodical returns. Inasmuch as there is no requirement for filing a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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