returns of service tax

This query is : Resolved

veena dewal (Querist)
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15 April 2009 We are having service tax number as input service distributors

we have to file returns of the same .

we take credit of services provided to us ( at our office address )and than transfer these credits to our factory location by raising a invoice.

in that case are we needed to file returns and if so under which notification

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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15 April 2009 Rule 9(10) of CENVAT credit Rules,2004
"The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than the last day of the month following the half year period."

(Sub-rule (10) has been substituted vide Notification No. 28/2005-CE(N.T.), dated 07/06/2005