2013 (12) TMI 558

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..... Respondent. ORDER Heard both sides on the stay petition. 2. Original authority sanctioned refund claimed in terms of Notification No. 5/2006 under Rule 5 of CENVAT Credit Rules, 2004. Thereafter, the Commissioner issued a notice under Section 84 of the Finance Act and the original authority also issued notice proposing recovery of refund to the extent of Rs. 21,90,762/- already sanctioned .....

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..... ns from both sides and perused the records. Prima facie we agree with the submission of the learned CA that the "Management Consultancy Services" can be treated as 'input services' in relation to the output services rendered by the appellant and therefore, the refund granted by the original authority is in order. 5. In view of the above, there shall be waiver of pre-deposit of amount ordered .....

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