Notification benefit for input value in photographic services follows settled precedent and grants exemption relief.

Photographic services were held entitled to the benefit of Notification No. 12/2003-ST for the value of inputs used in providing the service. The Tribunal followed earlier decisions on the same question and declined to depart from the settled view, applying the same ratio to the present appeals. As a result, the orders denying the deduction or exemption were set aside and relief was granted to the assessee on the input-value claim.

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Issues: Whether the assessee engaged in photographic services was entitled to the benefit of Notification No. 12/2003-ST dated 20-6-2003 in respect of the value of inputs used in the services.

Analysis: The issue had already been decided in favour of the assessee in earlier decisions on the same point. Following that settled view, the Tribunal declined to take a different view and applied the same ratio to the present appeals.

Conclusion: The assessee was entitled to the benefit claimed, and the orders denying the deduction/exemption were set aside.

Final Conclusion: The appeals were allowed and the assessee obtained relief on the issue of deduction for inputs used in photographic services.

Ratio Decidendi: Where the issue is already settled by earlier decisions on the same facts and legal question, the Tribunal will follow that ratio and grant the corresponding exemption relief.

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