9911796707
TMI Blog2007 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... . 319/2007-ST(PB) - Dated:- 10-7-2007 - [Order per : T.V. Sairam, Member (T)]. - This is an appeal filed along with the application challenging the order of Commissioner (Appeals) made on 8-3-2007. After going through the Board's circulars issued from time to time and also taking note of various decisions of this Tribunal and the Hon'ble Courts, the Commissioner has come to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kward to exclude cost of the material provided along with the photographic services rendered by them, which fact has been confirmed by the learned counsel for the appellants. In this context the Revenue is relying on the clarificatory instructions issued by them on 9-7-2001, according to which the cost of unexposed photographic films sold to the customer is to be excluded and that the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents squarely covering the facts of the present case :- (1) M/s. Anurag Photo Lab (P) Ltd. v. CCE, Bhopal, Stay Order No. S/03/2007, dated 4-1-2007 (2) M/s. Jain Brothers v. CCE, Bhopal , Stay Order No. S/554/06-S.T., dated 8-12-2007 (sic) (3) Adlabs v. CCE, Bangalore , reported in 2006 (2) S.T.R. 121 (Tri.-Bang.) (4) Shilpa Color Lab. v. CCE, Calicut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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