https://www.taxtmi.com/forum/issue?id=107085 Common input service credit must be apportioned by the Input Service Distributor to all units operational in the current year in the ratio of their turnover of the relevant prior period (previous year or previous quarter). There is no requirement to prove that the services were specifically used by each receiving unit. A departmental clarification has been issued on the application of this distribution rule. en-us Fri, 25 Jul 2014 13:05:08 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107085 Common input service credit must be apportioned by the Input Service Distributor to all units operational in the current year in the ratio of their turnover of the relevant prior period (previous year or previous quarter). There is no requirement to prove that the services were specifically used by each receiving unit. A departmental clarification has been issued on the application of this distribution rule. Discussion-Forum Service Tax Fri, 25 Jul 2014 13:05:08 +0530 https://www.taxtmi.com/forum/issue?id=107085