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<h1>Distribution of common input service credit must be pro rata by unit turnover, regardless of actual service use.</h1> Allocation of common input service credit under amended rule 7(d) of the Cenvat Credit Rules is to be distributed pro rata among all units operational in the current year during the relevant period, by multiplying the total common credit by each unit's turnover divided by the total turnover of all operational units; the phrase 'such unit' does not confine distribution to only units that used the services, and the turnover-ratio method applies irrespective of actual service use.
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