2014 (12) TMI 1046

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mohd. Yusuf, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; Refund of Rs. 20,23,866/- was sanctioned to the appellants for the period from January 2010 to June 2011 but thereafter taking a view that the refund sanctioned was wrong proceedings have been initiated for recovery of the refund already sanctioned to the appellant. 2. There are two grounds for demand of refund already ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exus between the input services and the output services. We find that the services in respect of which credit is proposed to be denied and refund sanctioned to be demanded back are held to be input services in the case of the very same assessee in Final Order No.26617-26629/2013 dt. 26/09/2013. Both the issues are no longer res integra and therefore we consider it appropriate that the matter itsel....