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TMI Blog2016 (11) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax paid by the appellant is available as credit to them. The issue is of interpretation. In these circumstances, no motives can be alleged and therefore, extended period of limitation cannot be invoked. In view of the above, the appeal is allowed. - Appeal No. ST/85100/2016-Mum - Final Order No. A/88387/2016-WZB/SMB - Dated:- 1-7-2016 - SHRI RAJU, MEMBER (TECHNICAL). Shri Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is with any associated enterprise, any payment received towards the value of taxable service, in such case shall include- * any amount credited to any account in the books of account of a person liable to pay Service Tax * any amount debited to any account, in the books of account of a person liable to pay Service Tax. Relying on the said explanation, Revenue demanded interest and sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Rules, 1994 was brought on 10.5.2006 and during the period of dispute the said amendment was applicable to the clearances. He argued that the said explanation was added to Rule 6 which prescribed the manner of payment of duty and the time at which it is to be paid. 4. I have gone through the rival contentions. I find that the issue is revenue neutral, in so far as the Service Tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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