Transfer of Service Tax Credit between Units Allowed by Tribunal

The Tribunal allowed the appeal, holding that the service tax credit distributed by one unit of the Input Service Distributor (ISD) to the appellant makes the appellant eligible for such credit. It was determined that the credit earned by one unit can be transferred to another unit for consumption. The stay application was disposed of in light of this decision.

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The issue was whether the service tax credit distributed by one unit of the ISD to the appellant makes the appellant eligible for such credit. The Tribunal held that the credit earned by one unit can be transferred to another unit for consumption. The appeal was allowed, and the stay application was disposed of.

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