https://www.taxtmi.com/forum/issue?id=107186 Input service distribution concerns allocation of input service tax credit from a head office to excise-liable units under the Cenvat Credit regime. Specific services are allocated wholly to the benefiting unit; common services are apportioned among units in proportion to their turnovers. Questions arise about distribution of credits for services consumed at the head office, and guidance relies on the statutory distribution provisions and a circular clarifying apportionment of common input services. Detailed factual application requires formal opinion or technical clarification. en-us Mon, 18 Aug 2014 16:21:29 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107186 Input service distribution concerns allocation of input service tax credit from a head office to excise-liable units under the Cenvat Credit regime. Specific services are allocated wholly to the benefiting unit; common services are apportioned among units in proportion to their turnovers. Questions arise about distribution of credits for services consumed at the head office, and guidance relies on the statutory distribution provisions and a circular clarifying apportionment of common input services. Detailed factual application requires formal opinion or technical clarification. Discussion-Forum Service Tax Mon, 18 Aug 2014 16:21:29 +0530 https://www.taxtmi.com/forum/issue?id=107186