TMI Blog2014 (12) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... k are held to be input services in the case of the very same assessee in previous final order. Both the issues are no longer res integra and therefore we consider it appropriate that the matter itself should be finally decided even though the learned AR strongly opposed it and submitted that only stay may be granted and decision an appeal may be postponed. When this Tribunal already has taken a vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; Refund of ₹ 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 sanction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween 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 itself should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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