Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Cenvat Credit allowability on the inputs used in the manufacture of exempted goods or non dutiable goods - Cenvat Credit on the inputs used in the process which does not amount to manufacture, is admissible - AT
Cenvat Credit allowability on the inputs used in the manufacture of exempted goods or non dutiable goods - Cenvat Credit on the inputs used in the process which does not amount to manufacture, is admissible - AT
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