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Input Service Distributor can distribute credit even before obtaining registration

January 12, 2017[2017] 78 taxmann.com 35 (Mumbai - CESTAT)
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Cenvat: Input service distributor can distribute credit before obtaining registration; credit can validly be availed on basis of allocation chart if it contains all relevant information; valid invoice is not a must

Cenvat: For Rent-a-cab service received by assessee for to and fro transportation of assessee's employees to job worker's place for purpose of assessee's manufacturing activity there, cenvat credit would be available

Cenvat: For security service received at job worker's place in relation to activity carried out for assessee's manufacturing, cenvat credit would be available

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