https://www.taxtmi.com/article/detailed?id=6352 The amendment requires an Input Service Distributor to allocate common input service credit pro rata by each operational unit's turnover during the relevant period; CBEC guidance clarifies distribution applies across all operational units regardless of actual use. Cases confirm invoices to head offices can support distribution where the head office receives and pays for services, that the distributing office should be registered, credit linked to exclusively exempt units is not distributable, and distributed credit can only be utilized by units that are registered with the tax department. A separate rule allows invoice-based distribution for inputs and capital goods. en-us Thu, 23 Jul 2015 07:43:52 +0530 Thu, 23 Jul 2015 07:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6352 The amendment requires an Input Service Distributor to allocate common input service credit pro rata by each operational unit's turnover during the relevant period; CBEC guidance clarifies distribution applies across all operational units regardless of actual use. Cases confirm invoices to head offices can support distribution where the head office receives and pays for services, that the distributing office should be registered, credit linked to exclusively exempt units is not distributable, and distributed credit can only be utilized by units that are registered with the tax department. A separate rule allows invoice-based distribution for inputs and capital goods. Articles Central Excise Thu, 23 Jul 2015 07:43:52 +0530 https://www.taxtmi.com/article/detailed?id=6352