14 June 2009
The pro rata credit is contained in Rule 5 of the CCR. Rule not clear but principles are as under: 1. Input used in providing non taxable / exempt services are not eligible. 2. Specific input services used for non taxable / ex services exclusiovely not eligible. 3. Similarly used ofr taxable exclusively allowed fully. 4. IS used commonly - specified 16 ( Rule 6 (5) available 100%. 5. Other input services available proportionate basis.
I do not understand your question wrt suspense account.
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