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M/s. Lenovo India Pvt. Ltd. Versus Commissioner Of Central Excise, Puducherry

CENVAT credit - Co-ordination Fee - Management Fee - denial on account of nexus - Held that - Adjudicating authority made an exercise to analyze the agreement and the law. But he has not tested the evidence in accordance with law. Therefore, limited direction is issued to that authority to examine the relevancy of the concerned input services, if any, and also test whether the invoices issued are genuine and the service in question were used for the purpose of output service or manufacture. If i....... + More

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