What is Input Service Distributor [Rule 2 (m)]?

Input Service Distributor [Rule 2 (m)]: “Input Service Distributor” means an
office of the manufacturer or producer of final products or provider of output
service, which receives invoices issued under rule 4A of the Service Tax Rules,
1994 towards purchases of input services and issues invoice, bill or, as the
case may be, challan for the purposes of distributing the credit of service tax
paid on the said services to such manufacturer or producer or provider, as the
case may be.