Input credit distribution - Service tax

If you are talking about Input Service Distributor, the there has been no chage in  2009-10. If any office of the manufacturer or producer of final products or provider of output service, which recives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues ivoices, bill or , as the case may be , challan for the purpoes of distributing the credit  of service tax paid on the said services to such manufacturer or producer or provider , then he can qualify as Input servic distributor subject to he following conditions;

1. the credit of service tax attributable against a document referred to in Rule 9 does not exceed the amount of service tax paid thereon, or

2. credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall  not be distributed.

Thank you sir for your reply.  Service tax is on cash basis.  So the input credit can be availed only after the payment to the normal vendor or to the authority in case of GTA vendor.

But in the case of LTU unit, the input credit can be availed at the time of posting the invoice inself rather than at the time of payment ot the vendor.  Is this correct?  If it is correct, from which date this change has come into effect?

For any person maintaining accounts of merchandise basis, payment in accounts is payment and after posting entry you are eligible for service tax credit.

What is the procedure to register for input credit distribution. Basically Our Company is coming under LTU. Some part we could not take credit like some services used at our coporate office but we could not take the cenvat credit due to not  registered .