Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the inputs/input services for the appellants in respect of their output services - Prima facie case is not in favor of appellant - AT
CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the inputs/input services for the appellants in respect of their output services - Prima facie case is not in favor of appellant - AT
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