ISD Can Only Allocate CENVAT Credit to Own Unit, Not to Job Worker; Job Workers Can't Claim Credit from ISD Invoices.

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....CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a job worker is not entitled to avail the credit on the basis of input invoices issued by the principal manufacturer as ISD....