accounting entries.....must have a luk at that

one of our clients daily passing the entry... .postage a/c dr. to cash ....but forget to Dr. service tax....now he wants input credit...and passed the entry - service tax Dr. / To postage at the end of each month...but in my opinion it should be ser tax Dr. / To cash a/c...........pls let me know whether their entry is correct or mine..