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    <title>Benefits of centralized registration</title>
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    <description>Centralized registration is intended for multiple service-providing points of the same service provider and is not available to manufacturers seeking to centralize or distribute Cenvat/input service credit as an Input Service Distributor. Therefore the manufacturer cannot use centralized registration to consolidate input service credits (including reverse-charge payments) or to change invoice-addressing consequences for retrospective credit allocation; credits must be managed under existing branch-wise registrations and prevailing invoicing rules.</description>
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