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...
CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and repairs of the same - appellant was under the belief that trading not being a service at all there is no requirement to maintain separate accounts - extended period of limitation cannot be invoked - AT
CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and repairs of the same - appellant was under the belief that trading not being a service at all there is no requirement to maintain separate accounts - extended period of limitation cannot be invoked - AT
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