2013 (12) TMI 558

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..... ation to the output services rendered by the appellant and therefore, the refund granted by the original authority is in order - There shall be waiver of pre-deposit of amount ordered to be recovered by the order-in-revision passed by the Commissioner and stay of recovery thereof till the disposal of the appeal - Stay granted. - E/1900/2011 - Stay Order No. 1651/2012 - Dated:- 17-9-2012 - Shri .....

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..... put service provided. 2. Learned CA appearing for the appellant submits that the appellant is a STPI unit and are involved in exporting software services. The Management Consultancy Services have been used for maintaining quality and efficiency of the output services provided by them and that the same have direct nexus to the services exported by them. 3. Learned Superintendent (AR) reiterat .....

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