The manners of distribution of credit of common input service are provided by Rule 7. Distributors distribute these credit to units providing output services or manufacturing units. The representations are submitted to Ministry of Finance, for simplification of the rules and removal of difficulties which comes at time of implementation of these rules.
|Notification No:||Service Tax Circular No.178/02/2014–ST|
|Issuing Authority:||Service Tax|
|Subject:||Manner of distribution of common input service credit under rule 7(d) of the Cenvat Credit Rules, 2004|