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    <title>CENVAT credit</title>
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    <description>CENVAT credit is claimable only when the input service is received and consumed by the unit claiming it; if an invoice names a different or closed factory it should be corrected. Alternatively, for multiple manufacturing units an Input Service Distributor at the head office may receive invoices and distribute credit to consuming units, subject to prescribed procedural and documentary requirements.</description>
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      <description>CENVAT credit is claimable only when the input service is received and consumed by the unit claiming it; if an invoice names a different or closed factory it should be corrected. Alternatively, for multiple manufacturing units an Input Service Distributor at the head office may receive invoices and distribute credit to consuming units, subject to prescribed procedural and documentary requirements.</description>
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      <law>Service Tax</law>
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