2009 (12) TMI 427

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.... M. Ravi Rajendran, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - We take up this matter in pursuance of the following order of the Hon'ble Supreme Court: "In the case of Adlabs vs. C.C.E., Bangalore, reported in 2006 (2) S.T.R. (Tri.-Bang.), it has been observed as follows: "3. On a careful consideration, we notice that the Commissioner was not justified in taking t....

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....r is set aside by allowing the appeal." In terms of the above order, the only limited exercise we want the Tribunal to undertake is to ascertain whether the respondent-assessee has maintained the records of the inputs used in the photography and only to that extent the matter stands remitted to the Tribunal. Civil Appeal is disposed of. No order as to costs." The above judgment was passed....

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....o 31.3.2003 and from 1.4.2003 to 31.3.2004 and on verification, the particulars furnished by the appellants under letter dated 16.7.2009 were found to be correct. The letter dated 16.07.2009 was furnished by the appellants as per direction of the Hon'ble Supreme Court in its judgment cited in para one above. 4. Adjudicating allegations of the appellants wrongly availing exemption benefit of Not....

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....stant Commissioner, the Commissioner (Appeals), Cochin sustained the order of the Assistant Commissioner on the reasoning that the exemption was available only on condition that the assessee had shown the cost of material in each and every invoice raised on their clients. Disposing the appeal No.ST/140/2006 filed by the assessee before this Tribunal, it was held that the appellants had actually be....