https://www.taxtmi.com/caselaws?id=250500 The Tribunal clarified that Rule 4A of the Service Tax Rules, 1994 does not impose a restriction on the date of tax payment for credit distribution by input service distributors. Additionally, the Cenvat Credit Rules, 2004 do not limit credit distribution to taxes paid after registration. The Tribunal set aside the lower authorities' decisions, allowing the appeal and emphasizing that input service distributors can distribute credits without being constrained by the timing of tax payments. en-us Thu, 06 Sep 2012 00:00:00 +0530 Thu, 14 Aug 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250500 The Tribunal clarified that Rule 4A of the Service Tax Rules, 1994 does not impose a restriction on the date of tax payment for credit distribution by input service distributors. Additionally, the Cenvat Credit Rules, 2004 do not limit credit distribution to taxes paid after registration. The Tribunal set aside the lower authorities' decisions, allowing the appeal and emphasizing that input service distributors can distribute credits without being constrained by the timing of tax payments. Case-Laws Service Tax Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250500