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2016 (11) TMI 789 - CESTAT NEW DELHI

2016 (11) TMI 789 - CESTAT NEW DELHI - TMI - Valuation - photographic service - the value of the material used, while providing the said services, required to be added in the assessable value of the services - period of limitation - Held that: - the demand is admittedly beyond the normal period of limitation except a part, in one case, by following the decision of the case CCE Vs. Centre Point Colour Lab [2011 (9) TMI 269 - CESTAT, NEW DELHI] where it was held that the value of services in relat .....

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ided in favor of appellant. - Appeal No. ST/315, 318/2012-ST (DB) - Final Order No. 54908-54909/2016-CU (DB) - Dated:- 3-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Ms. Neha Garg, DR for the Respondent ORDER Per Archana Wadhwa Both the appeals are being disposed of by one order as the issue is common. The demand to the tune of ₹ 2,31,773/- in one case and ₹ 47,600/- in another case, stands co .....

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es that the issue on merits stand decided against them by Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE - 2011 (23) S.T.R. 608 (Tri. LB). However, the demand is being assailed on the point of limitation. 3. Ld. Advocate has brought to our notice the precedent decision of the Tribunal wherein in identical circumstances, it was held that longer period of limitation would not be available to the Revenue. For better appreciation one such reference .....

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ion. It is seen that the said issue was the subject matter of consideration by the Government as also by the Tribunal. Government in its Circular F. No. 233/2/2003-CX-4, dated 7-4-2004 addressed to the Punjab Colour Lab Association had clarified that service provider was entitled to claim exemption in respect of inputs, material consumed/sold to the service recipient. Apart from the above clarification, the earlier decision of the Tribunal in the case of Shilpa Colour Lab as also in the case of .....

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s a bona fide doubt as regards the non-excisability of the goods due to divergent views of the High Courts extended period of five years cannot be invoked. It further stands observed that mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bona fide doubt .....

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