9911796707
TMI Blog2008 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the benefit of Exemption Notification No. 12/2003-ST, dated 20-6-2003 in respect of the inputs used – issue has already 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 X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the Revisionary Authority set aside the 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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