TMI Blog2008 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... d that assessee is eligible to claim the benefit of deduction in respect of inputs used in the photographic services - impugned orders are set aside and the appeals are allowed - ST/323-325 & 357/2007 - 552-555/2008 - Dated:- 2-5-2008 - Dr. S.L. Peeran, Member (J) and T.K. Jayaraman, Member (T) Final Order Nos. 552-555/2008 dated. 2-5-2008 certified on 17-5-2008 Shri G. Natarajan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 423 (Tri.-Bangalore). He furnishes a copy of the order. He submits that the appeal could be disposed of accordingly. He also produces a copy of the Final Order Nos. 1355 to 1358/2007 dated 29.11.2007 rendered in the case of M/s. Jyothi Art Studio and Others. 3. The learned SDR defends the order. He submits that the clarification given by the Board is clear inasmuch as deduction can be al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We notice that in all the cited judgments, this issue has been considered in great detail and the Tribunal held that they are eligible to claim the benefit of deduction in respect of inputs used in the photographic services. We notice that all the issues raised from time and again by the Revenue has been dealt with in the cited judgments. The issue is no longer res integra and we are not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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