TMI Blog2018 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... s only imposable in the amount charge for services not other than services - appeal dismissed - decided against Revenue. - ST/215/2009-DB - Final Order No. 21169 /2018 - Dated:- 17-8-2018 - HON'BLE HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. K. Murali, Superintendent (AR) For the Appellant Mr. N. Anand, Advocate For the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghty only). After following the due process, the adjudicating authority vide Order-in-Original disallowed the deduction/adjustment claimed in respect of the goods consumed while providing the service by holding that it is clear that the exemption under Notification 12/2003 ST dated 20.06.2003 is available only if documentary evidence is produced and since service provider did not provide any evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in law. He further submitted that the Commissioner (Appeals) has allowed the assessee s appeal relying upon the decision of Shilpa Color Lab which has not attained finality as the Department has filed Civil Appeal before the Apex Court. In reply to this, the learned counsel for the assessee submitted that the appeal filed by the Department before the Apex Court has been dismissed by the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. J163 (SC) b. CCE V. P.V. Narayana Reddy, 2009 (14) STR 701 (Tri.-Bang.) affirmed by the Supreme Court vide 2016 (45) S.T.R. J312 (S.C) c. Digi Studio V. CCE, 2008 (10) S.T.R. 31 (Tri.-Bang.) affirmed by the Supreme Court vide 2016 (44) S.T.R. J70 (SC) d. CCE V. Express Color Lab, 2008 (9) S.T.R. 126 (Tri.-Bang.) affirmed by the Supreme Court vide 2016 (41) S.T.R J264 (S.C) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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