https://www.taxtmi.com/forum/issue?id=1679 Where branches are separately registered and input services are directly received by a branch with particulars evidencing receipt, that branch may claim input service credit even if the central office paid; payment proof from the branch is acceptable. If services are received by the central office but attributable to branches, the central office must register as an Input Service Distributor and allocate credit as prescribed. en-us Mon, 04 Jan 2010 13:05:52 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1679 Where branches are separately registered and input services are directly received by a branch with particulars evidencing receipt, that branch may claim input service credit even if the central office paid; payment proof from the branch is acceptable. If services are received by the central office but attributable to branches, the central office must register as an Input Service Distributor and allocate credit as prescribed. Discussion-Forum Service Tax Mon, 04 Jan 2010 13:05:52 +0530 https://www.taxtmi.com/forum/issue?id=1679