Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
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