https://www.taxtmi.com/caselaws?id=194264 Rule 7 of the Cenvat Credit Rules, 2004 permits an input service distributor to distribute service tax credit if the distributed amount does not exceed the tax paid and the credit is not attributable exclusively to exempted goods or exempt services. The rule does not impose any further restriction that credit can be availed only by the manufacturing unit in which the underlying product is produced. Accordingly, a manufacturing unit may take distributed credit even where the related advertisement service pertains to a product manufactured by another unit, provided the Rule 7 conditions are satisfied. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 16 Jan 2018 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194264 Rule 7 of the Cenvat Credit Rules, 2004 permits an input service distributor to distribute service tax credit if the distributed amount does not exceed the tax paid and the credit is not attributable exclusively to exempted goods or exempt services. The rule does not impose any further restriction that credit can be availed only by the manufacturing unit in which the underlying product is produced. Accordingly, a manufacturing unit may take distributed credit even where the related advertisement service pertains to a product manufactured by another unit, provided the Rule 7 conditions are satisfied. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194264