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<h1>Distribution of input service credit: ISD must allocate service tax credit pro rata by turnover with restricted transfers.</h1> An input service distributor must distribute CENVAT credit of service tax to manufacturing units, output-service premises, or outsourced manufacturing units subject to conditions: credit cannot exceed tax on the supporting document; exclusively attributable credit goes only to that unit; credit used by multiple but not all units is distributed pro rata by relevant period turnover among those units operational in the current year; credit attributable to all units is distributed pro rata across all units by turnover. Outsourced manufacturing units must maintain separate accounts and may use received credit only for duty on goods manufactured for the distributor.
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