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    <title>Input Service Distributor - Compliance</title>
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    <description>Statutory changes require input-service credits to be allocated based on usage: credits for units producing exempted outputs are ineligible; credits specifically used by one unit must be passed only to that unit even if billed to the head office; common credits (not exclusively for exempted outputs) must be shared among units in proportion to turnover (previous year, last quarter, or actuals) and distribution must not exceed credit availed.</description>
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