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2012 (11) TMI 999 - CESTAT, BANGALORERefund claim - Notification No. 05/2006 CE - denial of the refund already granted by the original authority is on the ground that two of the services viz. management consultant services and maintenance or repair services (in connection with DG sets) are not input services in relation to the services rendered by them viz. ITSS – Held that:- management consultant service was utilized for rendering the business with efficiency and it was prerequisite to render the business efficiently especially to cater to the export market and therefore, should be treated as 'input services' - services could be treated as 'input services' in respect of services rendered by the appellant - waiver of pre-deposit allowed
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