Maintenance of DG sets is prima facie input service

CESTAT, BANGALORE BENCH Societe Generale Global Solutions Centre (P.) Ltd. Versus Commissioner of Service Tax, Bangalore STAY ORDER NO. 1139 OF 2011 APPLICATION NO. ST/STAY/1044 OF 2011 APPEAL NO. ST/1667 OF 2011 NOVEMBER 3, 2011 ORDER 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 rejec...