2015 (9) TMI 1578

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..... at 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 integral connection and nexus is established, Cenvat credit should be allowed - appeal allowed by way of remand. - E/41525/2013, - FINAL ORDER NO. 41222/2015 - Dated:- 8-9-20 .....

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..... put services disallowance of service tax credit is justified. 3.Reading of para 10.11 till the operative part of the impugned orders shows that learned 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 s .....

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