CBEC had vide Circular No. 97 dated 23.8.2007 clarified that input service distributor is an office or premises of the manufacturer or taxable service provider which receives bills/invoices etc., of input services.
The input service distributor can distribute the eligible credit to any unit of the manufacturer or any premises/office of taxable service provider.
Where as service provide is the person who peonies service to other person.
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