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TMI BlogManner of distribution of credit by input service distributorX X X X Extracts X X X X X X X X Extracts X X X X ..... tributed only to that unit; (c) the credit of service tax attributable as input service to more than one unit but not to all the units shall be distributed only amongst such units to which the input service is attributable and such distribution shall be pro rata on the basis of the turnover of such units, during the relevant period, to the total turnover of all such units to which such input service is attributable and which are operational in the current year, during the said relevant period; (d) the credit of service tax attributable as input service to all the units shall be distributed to all the units pro rata on the basis of the turnover of such units during the relevant period to the total turnover of all the units, which are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input service distributor. Explanation 3 . For the purposes of this rule, the 'relevant period shall be, - (a) if the assessee has turnover in the financial year preceding to the year during which credit is to be distributed for month or quarter, as the case maybe, the said financial year; or; (b) if the assessee does not have turn over for some or all the units in the preceding financial year, the last quarter for which details of turnover of all the units are available, previous to the month or quarter for which credit is to be distributed. Explanation 4. For the purposes of this rule, outsourced manufacturing unit means a job-worker who is liable to pay duty on the value determined under rule 10A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates. 3. Inserted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , 4. Substituted vide Notification No. 05/2014 Central Excise (N.T.) February 24, 2014 , before it was read as, used in a unit 5. Substituted vide Notification No. 05/2014 Central Excise (N.T.) February 24, 2014 , before it was read as, used wholly in a unit 6. Substituted vide Notification No. 05/2014 Central Excise (N.T.) February 24, 2014 , before it was read as, 2 [ (d) credit of service tax attributable to service used in more than one unit shall be distributed pro rata on the basis of the turnover during the relevant period of the concerned unit to the sum total of the turnover of all the units to which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed; (c) credit of service tax attributable to service 5 [used wholly by a unit] shall be distributed only to that unit; and 6 [(d) credit of service tax attributable to service used by more than one unit shall be distributed pro rata on the basis of the turnover of such units during the relevant period to the total turnover of all its units, which are operational in the current year, during the said relevant period.] Explanation 1 .- For the purposes of this rule, unit includes the premises of a provider of output service and the premises of a manufacturer including the factory, whether registered or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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