Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT
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