Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A), proportionate reversal cannot be denied - AT
Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A), proportionate reversal cannot be denied - AT
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