2013 (12) TMI 99

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....i S.K. Bhaskar, DR, for the Respondent. ORDER Both the stay petitions are being disposed of by a common order as they arise out of the same impugned order-in-appeal and issue involved is the same. 2. The dispute relates to availment of Service Tax credit amounting to Rs. 94,859/- and Rs. 58,507/- in respect of Service Tax paid on the consultancy services received by the appellants fr....

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....ued beyond the normal period of limitation and were contended to be squarely barred by limitation. 4. After hearing both sides, I find that Revenue's stand that such services were not used in relation to business in India, infact would lead to a situation where the appellants could not have paid Service tax inasmuch as the services were obtained in a foreign country for setting up of a uni....