2006 (1) TMI 610

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..... .S. Reddy, JDR, for the Respondent. ORDER 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 Act. It was pleade .....

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..... s. 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 bills and invoices issued to the customers. He submits that the ground for denying the benefit is not sustainable. Learned Counsel also submits that the Revenue has alrea .....

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..... 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 order is set aside by allowing the appeal. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
Case laws, Decisions, Jud .....

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