https://www.taxtmi.com/forum/issue?id=110358 Apportionment of input service credit for manufacturers of dutiable and exempted goods must follow Rule 6 read with sub rule (3A); a chartered accountant's certificate under Rule 6(3)(ii) may be used to support reversal calculations but is subject to departmental verification. Simple application of a prior year sales ratio to claim proportional service credit is not legally sanctioned and may be disallowed; provisional reversals based on past sales must be reconciled and adjusted as required by the rules. en-us Tue, 17 May 2016 15:44:29 +0530 Thu, 23 Jan 2025 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110358 Apportionment of input service credit for manufacturers of dutiable and exempted goods must follow Rule 6 read with sub rule (3A); a chartered accountant's certificate under Rule 6(3)(ii) may be used to support reversal calculations but is subject to departmental verification. Simple application of a prior year sales ratio to claim proportional service credit is not legally sanctioned and may be disallowed; provisional reversals based on past sales must be reconciled and adjusted as required by the rules. Discussion-Forum Central Excise Tue, 17 May 2016 15:44:29 +0530 https://www.taxtmi.com/forum/issue?id=110358