TMI Blog2008 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been decided in assessee’s favour in various decisions – said ratio would apply to this case also - hence, impugned order is set aside and appeal allowed with consequential relief - ST/370 & 371 OF 2007 - 790 & 791 OF 2008 - Dated:- 2-7-2008 - DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER G. Natarajan for the Appellant, Ms. Sudha Koka for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order and held that they are not entitled for the benefit of exemption notification in respect of the inputs used in the photographic services. The learned advocate submits that the issue is no longer res integra and the matter has been decided in large number of judgments. He specifically refers to the following decisions of the Hon'ble Tribunal: (a) Shilpa Color Lab v. CCE [2007] 8 STT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is set aside and appeal allowed. Appeal No. 371/2007 Appeal No. 371 /2007 arises from Order-in-Appeal No.14/2007 (H-II)-ST, dated 23-5-2007 passed by the Commissioner (Appeals) confirming the Order-in-Original No. 20/2006-ST, dated 23-11-2006. Both the authorities have held that the assessee is not eligible to avail the benefit of deductions on the value of inputs used in the photographic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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