TMI Blog2007 (3) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 & S.O.No. 269/2007 - Dated:- 6-3-2007 - [Order per : S.L. Peeran, Member (J)]. - The stay and appeal are taken up together as the issue is covered by the ruling rendered in the case of Adlabs v. CCE, Bangalore - 2006 (2) S.T.R. 121 (Tri-Bang) The appellants were carrying on the activity of photography service and were registered with the Central Excise Department. In terms of Section 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graphy services. The order is re produced herein below : "This appeal arises from Order-in-appeal No. 81 /2005 (ST) dated 9-8-2005 passed by the Commissioner of Central Excise (Appeals-II), Bangalore by which the duty demand was confirmed by denying the claim of deduction of cost of certain material used while providing service in the category of photography service under Section 65 of Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the material used has not been indicated in the bills/invoices. The learned Counsel points out to the Board's circular which only refers to maintenance of records. He submits that the record was maintained and it is not required to be shown in the invoices which are issued to the customers, in general practice, nobody indicates the various inputs and materials used in photography in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Board's letter and the Notification itself the denial of benefit by the lower authorities is not justified and not correct in law. The appellants are eligible for the benefit of deduction in terms of the Board's circular and the Notification. The order passed by the impugned authorities is not correct in law as the same is contra to the Board's letter and the Notification. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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