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<h1>Amended Rule 7(d) of Cenvat Credit Rules: Distribute Common Input Service Credit Pro Rata Based on Unit Turnover.</h1> The circular addresses the distribution of common input service credit under rule 7(d) of the Cenvat Credit Rules, 2004, following an amendment. It clarifies that credit attributable to services used by multiple units should be distributed pro rata based on the turnover of each unit during the relevant period. The amendment aims to simplify the distribution process and ensure that credit is allocated to all units in proportion to their turnover, regardless of whether the services were used in all units. An example is provided to illustrate the method of distribution among units. Further inquiries can be directed to the designated official.