Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Cenvat Credit - As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service tax paid by the service provider - AT
Cenvat Credit - As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service tax paid by the service provider - AT
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