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    <title>Query on Service Tax</title>
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    <description>CENVAT credit for service tax is available to the service recipient on specified documents including invoice, bill, challan (including reverse charge payment challan), debit note with invoice elements, or TR 6/GAR challan. An Input Service Distributor registers to receive service tax on shared services and issues monthly invoices to distribute credit to manufacturing or service units. Credit wholly used by one unit is allocated to that unit; credit for services used by multiple units is distributed pro rata based on each unit&#039;s turnover relative to the total turnover of the units.</description>
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      <description>CENVAT credit for service tax is available to the service recipient on specified documents including invoice, bill, challan (including reverse charge payment challan), debit note with invoice elements, or TR 6/GAR challan. An Input Service Distributor registers to receive service tax on shared services and issues monthly invoices to distribute credit to manufacturing or service units. Credit wholly used by one unit is allocated to that unit; credit for services used by multiple units is distributed pro rata based on each unit&#039;s turnover relative to the total turnover of the units.</description>
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