we have a coporate assessee which is 100% owned susidiary of foreign company, company is providing professional services like accounting payroll etc. in foreign as well as i india. company avials credit on input services which consumes for providing output servicces in foreign as well in india.
what is creteria of availing input service credit, which is used for providing both services, one is foreign services and other is indian services.
please quote section as well procedure in explain.