TIme limit of One year whehter applicable to Input Service distributor

[Asked by Guest]

Dear Sir,

Please explain whether time limit of one year for availing Input Services credit will be applicable to Input Service Distributor also. Please give us any references regarding this. Thanks & regards.

AI Summary

One-year time limit for input service credit applies to Input Service Distributor; claim subject to identical eligibility conditions.
The one-year time limit for availing input service credit applies to an Input Service Distributor; the same eligibility and procedural conditions for taking input service credit that bind manufacturers and output service providers bind ISDs, and credit must be claimed within one year of receipt.