Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Whether the appellant is required to reverse the cenvat credit on account of discounts awarded to the appellant after clearance of the goods on payment of duty by the supplier? - Held No - AT
Whether the appellant is required to reverse the cenvat credit on account of discounts awarded to the appellant after clearance of the goods on payment of duty by the supplier? - Held No - AT
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