INPUT SERVICE DISTRIBUTOR as per Rule 2(m) of the Cenvat credit rules 2004 means
An Office of manufacturer or Producer of Final Products.
Which Receives Invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of
Input services and Issues Invoice bill or challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer.
MANUFACTURE as per Sec 2(f) of Central Excise Act 1994 INCLUDES any process:
(1) Which is incidental or ancillary to the completion of their manufactured product;
(2) Which is specified in relation o any goods in the section /Chapter Notes to CETA,1985
As amounting to manufacture; or
(3) Which, in relation to goods specified in the THIRD SCHEDULE to CEA, 1944,involves
Packing or repacking of such goods in a unit container or
Labeling or relabeling of container including declaration or alteration of retail sale price on it or
Adoption of any other treatment on Goods.