https://www.taxtmi.com/forum/issue?id=4571 Registration as an Input Service Distributor is a non mandatory facility allowing a head office that centrally receives taxable services to transfer Cenvat credit to manufacturing units. Under Rule 7 and Rule 7A of the CENVAT Credit Rules (as amended), distribution is to the unit that pays central excise on final goods when services are fully attributable, or otherwise apportioned based on turnover, and credits cannot be distributed to units manufacturing exempted goods. en-us Thu, 23 Aug 2012 18:52:23 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4571 Registration as an Input Service Distributor is a non mandatory facility allowing a head office that centrally receives taxable services to transfer Cenvat credit to manufacturing units. Under Rule 7 and Rule 7A of the CENVAT Credit Rules (as amended), distribution is to the unit that pays central excise on final goods when services are fully attributable, or otherwise apportioned based on turnover, and credits cannot be distributed to units manufacturing exempted goods. Discussion-Forum Service Tax Thu, 23 Aug 2012 18:52:23 +0530 https://www.taxtmi.com/forum/issue?id=4571