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...
Availment of CENVAT Credit - duty paying document - the payment is made by the appellant and they have accounted for such demand in their books of account. - this is a sufficient proof that the appellant is recipient of the service irrespective of the fact that invoices also bearing name and address of the job worker - Credit allowed - AT
Availment of CENVAT Credit - duty paying document - the payment is made by the appellant and they have accounted for such demand in their books of account. - this is a sufficient proof that the appellant is recipient of the service irrespective of the fact that invoices also bearing name and address of the job worker - Credit allowed - AT
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