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TMI Blog2023 (6) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... solved by way of Larger Bench which shows that even the coordinate Benches were not on the same page on this issue. In the case of Nice Colour Lab vs CCE, Jaipur [ 2013 (5) TMI 201 - CESTAT NEW DELHI ] and Laxmi Colour Lab vs CCE [ 2012 (7) TMI 811 - CESTAT, NEW DELHI ] wherein on identical issues the Tribunals have held that the demand for the extended period does not sustain. Accordingly, he submits that the Appeal may be allowed on limitation. It is seen from the record that even in the Appellant s own case, the Commissioner (Appeals) has agreed with the submissions of the Appellant that they are eligible to get abatement towards the cost of consumables used by them. This would mean that within the same Department the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mables is not required to be added to arrive at the value on which Service Tax is payable. He has remanded the matter to the lower authority to get the facts of actual value of consumables used by the Appellant and pass necessary Order. Being aggrieved by the impugned OIA, the Appellants have filed these Appeals. 2. The learned Counsel submits at this stage that the issue was under litigation for quite some time and got resolved by the decision of the Larger Bench in the case of Agarwal Colour Advance Photo System vs CCE [2011 (33) STT 33] wherein it was held that cost of consumables are includible in the value. The Hon ble High Court of Madhya Pradesh in the case of Agarwal Colour Advance Photo System and Others, passed judgment dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Returns. Only after detailed investigation by the Department, the Appellants came out with their data pertaining to 2001-2006 on 06.03.2006 07.06.2006. Therefore, the lower authorities have rightly held that they should not be given the benefit of limitation. 5. Heard both sides and perused the documents and cited case laws. 6. Admittedly, the issue as to whether the cost of consumables is includible in the assessable value or not was under dispute and was being litigated in various coordinate Benches of the Tribunal, who have taken varying stands and decisions. The matter had also gone up to the Hon ble Supreme Court and the matter was resolved by way of Larger Bench which shows that even the coordinate Benches were not on the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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