Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be denied and demand of duty alongwith interest and penalty cannot be sustained - AT
Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be denied and demand of duty alongwith interest and penalty cannot be sustained - AT
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