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    <title>Credit distribution of service tax by ISD</title>
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    <description>Section 162 permits an Input Service Distributor to distribute input tax credit for services received prior to the appointed day as credit under the Act, notwithstanding anything to the contrary, even if the invoice for those services is received on or after the appointed day.</description>
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      <description>Section 162 permits an Input Service Distributor to distribute input tax credit for services received prior to the appointed day as credit under the Act, notwithstanding anything to the contrary, even if the invoice for those services is received on or after the appointed day.</description>
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