Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Denial of CENVAT Credit - appellants have discharged service tax liability on the services rendered by the branches to the customers - prima facie, appellant cannot be denied Cenvat Credit of the service provider to the branches of the appellant - AT
Denial of CENVAT Credit - appellants have discharged service tax liability on the services rendered by the branches to the customers - prima facie, appellant cannot be denied Cenvat Credit of the service provider to the branches of the appellant - AT
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