9911796707
TMI Blog2010 (2) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not maintained any record of consumption of said material. Held that - in the light of the decision of CCE & C v. Central Studio & Colour Lab, where it was held that while discharging liability of service tax on photography services, cost of material has to be allowed as deduction for arriving gross value for discharging service tax liability. Thus, matter was to be remanded to adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the contention of the revenue that this cannot be done so, as the appellant has not maintained any records for the consumption of the said materials. 4. We find that the issue is now settled by the Hon'ble Supreme Court in the case of CCE C v. Central Studio Colour Lab [Civil Appeal No. 1297 of 2008 by an order dated 23-4-2009], wherein the ratio is, that while discharging the liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords are not before us and learned counsel submits that they have got records which can be verified by the lower authorities. Since the entire issue revolves on the facts and the records of the entries therein, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue, in the light of the decision of the Hon'ble Supreme Court in the case of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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