Held - As regard, the issue that the appellant Head Office was not registered as an ISD, therefore, the distribution of the credit is not admissibl.....

Held - On perusal of the above provision (sub-section (1) of section 22 of CGST Act), it is revealed that all the Input Service Distributors, wheth.....

Held - ISD is a facility available to persons/businesses having a large share of common expenditure and where billing/payment is done from a centra.....