Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Availment of CENVAT Credit - Removal of goods as such without reversal of CENVAT Credit - Appellant failed to establish that the inputs received at their Unit-2 and had been utilized in or in relation to the manufacture of the final product - demand confirmed - AT
Availment of CENVAT Credit - Removal of goods as such without reversal of CENVAT Credit - Appellant failed to establish that the inputs received at their Unit-2 and had been utilized in or in relation to the manufacture of the final product - demand confirmed - AT
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