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...
Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT
Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT
Note: It is a system-generated summary and is for quick reference only.