2012 (11) TMI 999

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.... M. Veeraiyan, Technical Member - Heard both sides on the stay petition. 2. The applicant preferred refund claim of Rs. 24,36,191/- under Rule 5 of the CENVAT Credit Rules 2004 read with Notification No. 05/2006 CE (NT) dated 14.03.2006 relating to the period April 2008 to June 2008. Original Authority sanctioned refund of Rs. 17,17,447/- and rejected the balance of Rs. 7,18,744/-. (Learned CA ....

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....e of DG sets is essentially and integrally connected to rendering the business and no export of service can take place if there is no uninterrupted power supply and, therefore, the said services should be treated as 'input services'. Similarly he submits that the management consultant service was utilized for rendering the business with efficiency and it was prerequisite to render the business eff....