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TMI Blog2009 (12) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per: P. Karthikeyan, Member (T)]. - We take up this matter in pursuance of the following order of the Hon'ble Supreme Court: "In the case of Adlabs vs. C.C.E., Bangalore, reported in 2006 (2) S.T.R. (Tri.-Bang.), it has been observed as follows: "3. On a careful consideration, we notice that the Commissioner was not justified in taking the view in contra to the Boards' letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In terms of the above order, the only limited exercise we want the Tribunal to undertake is to ascertain whether the respondent-assessee has maintained the records of the inputs used in the photography and only to that extent the matter stands remitted to the Tribunal. Civil Appeal is disposed of. No order as to costs." The above judgment was passed in Civil Appeal No.263 of 2008 filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on verification, the particulars furnished by the appellants under letter dated 16.7.2009 were found to be correct. The letter dated 16.07.2009 was furnished by the appellants as per direction of the Hon'ble Supreme Court in its judgment cited in para one above. 4. Adjudicating allegations of the appellants wrongly availing exemption benefit of Notification No.12/2003-ST dated 26.2.2003 and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Cochin sustained the order of the Assistant Commissioner on the reasoning that the exemption was available only on condition that the assessee had shown the cost of material in each and every invoice raised on their clients. Disposing the appeal No.ST/140/2006 filed by the assessee before this Tribunal, it was held that the appellants had actually been engaged in rendering the taxable photograph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefered with. We have caused this verification as directed by the Hon'ble Supreme Court and the authorities have verified and reported that the assessee had maintained the records of the inputs used for rendering photography service during the material period. Accordingly we order that the assessee is entitled to the benefit of the notification sought to be denied by the lower authorities and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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