Rule -7A : Distribution of credit on inputs received by the office or any other premises of output service provider :
Where the provider of output service receives inputs /capital goods in one premises but purchase invoice is issued in the name of another premises of such service provider, then the latter office can issue invoice/bill/challan with respect to such inputs /capital goods on the basis of which such provider of output service can avail the CENVAT Credit.
The provisions of first stage dealer or second stage dealer shall apply to such office or premises issuing such invoices.