https://www.taxtmi.com/forum/issue?id=109655 If an excisable unit is invoiced in its own name, it may avail Cenvat Credit directly. If the head office receives services and wishes to allocate that input credit to branches, the head office must register as an Input Service Distributor and issue input distributor invoices to distribute credit; centralized registration is recommended where multiple branches and centralized accounting exist. Some judicial decisions suggest an exception for a single manufacturing unit when no distribution is necessary, but administrative practice advises ISD registration to avoid compliance risk. en-us Tue, 05 Jan 2016 12:42:29 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109655 If an excisable unit is invoiced in its own name, it may avail Cenvat Credit directly. If the head office receives services and wishes to allocate that input credit to branches, the head office must register as an Input Service Distributor and issue input distributor invoices to distribute credit; centralized registration is recommended where multiple branches and centralized accounting exist. Some judicial decisions suggest an exception for a single manufacturing unit when no distribution is necessary, but administrative practice advises ISD registration to avoid compliance risk. Discussion-Forum Service Tax Tue, 05 Jan 2016 12:42:29 +0530 https://www.taxtmi.com/forum/issue?id=109655