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TMI Blog2013 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider and that the sales office is an office of the service provider - definition indicated that it is to be an office of the manufacturer or producer of final products - assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD – appeal decided against the department. - Appeals Nos. 860 & 861 of 2010 - 573-574/2012 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 40-1-126, Bajaj Circle, Vijayawada and they have 19 other Zones located at all over Krishna District to undertake sales and servicing of the vehicles. The assessee took registration as Input Service Distributor (ISD) in respect of their premises at D. No. 40-1-126, M.G. Road, Vijayawada. The original authority held that the same being a sales office could not be treated as service provider a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase of input services and issues invoice, bill or, as the case may be, challan for the purpose of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be. 6. The reading of the above definition clearly indicates that it is to be an office of the manufacturer or producer of final products. The sales office of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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