Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
CENVAT Credit - capital goods - transfer and merger - capital goods have been transferred to the group company and the same were used by the appellant for providing output service - Rule 3(5) - Reversal is not required.
CENVAT Credit - capital goods - transfer and merger - capital goods have been transferred to the group company and the same were used by the appellant for providing output service - Rule 3(5) - Reversal is not required.
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