https://www.taxtmi.com/forum/issue?id=110184 Whether an Input Service Distributor may distribute service tax credit to an outsourced manufacturing unit despite the rule's omission of the general valuation provision is questioned. Commentators observe that the alternate valuation provision applies only to goods requiring declared retail sale price, that the cited valuation rule does not distinguish between valuation provisions, and that the omission is likely inadvertent; they conclude the cited valuation rule should be read to include manufacturers assessed under the general valuation provision. Practical scenarios are outlined to test whether job workers and various types of contract or independent manufacturers qualify as outsourced manufacturing units. en-us Wed, 13 Apr 2016 17:25:08 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110184 Whether an Input Service Distributor may distribute service tax credit to an outsourced manufacturing unit despite the rule's omission of the general valuation provision is questioned. Commentators observe that the alternate valuation provision applies only to goods requiring declared retail sale price, that the cited valuation rule does not distinguish between valuation provisions, and that the omission is likely inadvertent; they conclude the cited valuation rule should be read to include manufacturers assessed under the general valuation provision. Practical scenarios are outlined to test whether job workers and various types of contract or independent manufacturers qualify as outsourced manufacturing units. Discussion-Forum Central Excise Wed, 13 Apr 2016 17:25:08 +0530 https://www.taxtmi.com/forum/issue?id=110184