Cenvat credit distribution: office-issued invoices permit credit for inputs and capital goods received at provider premises. A provider of output service may claim credit on inputs and capital goods where such items are received at the provider's office or other premises and supported by an invoice, bill or challan issued by that office or premises under the Central Excise Rules, 2002; the provisions applicable to first and second stage dealers under the Central Excise Act apply mutatis mutandis to those offices or premises.