Input tax credit distribution: ISD may distribute service tax credit for services received before the appointed day even if invoices arrive after. Input tax credit attributable to services received prior to the appointed day by an Input Service Distributor is eligible for distribution under the Act even if the invoice(s) relating to such services are received on or after the appointed day.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit distribution: ISD may distribute service tax credit for services received before the appointed day even if invoices arrive after.
Input tax credit attributable to services received prior to the appointed day by an Input Service Distributor is eligible for distribution under the Act even if the invoice(s) relating to such services are received on or after the appointed day.
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