Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
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