2012 (11) TMI 999

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..... not input services in relation to the services rendered by them viz. ITSS – Held that:- management consultant service was utilized for rendering the business with efficiency and it was prerequisite to render the business efficiently especially to cater to the export market and therefore, should be treated as 'input services' - services could be treated as 'input services' in respect of services re .....

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..... me is pending). Commissioner in his Order-in-Revision dated 25.03.2011 held that out of Rs. 17,17,447/- sanctioned as refund, a sum of Rs. 13,35,766/- is not admissible and accordingly ordered recovery of the refund sanctioned by the original authority to the extent of Rs. 13,35,766/-. 3. Learned CA submits that the denial of the refund already granted by the original authority is on the ground .....

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..... Commissioner in the Order-in-Revision. 5. We have carefully considered the submissions and we are prima facie, in agreement with views expressed by learned CA that the impugned services could be treated as 'input services' in respect of services rendered by the appellant. In view of the above, there shall be waiver of pre-deposit of Rs. 13,35,766/- ordered to be recovered by the Order-in-Revisio .....

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