2011 (8) TMI 721

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...., SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J) (Oral) (for the Bench)]. - As per the facts on record, the respondents are engaged in providing photography services to their customers. The dispute in the present appeal relates to the legal issue as to whether the value of paper, chemicals and packing materials used by them is required to be added in the value of services b....

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....f the original appellate authority was upheld by the Commissioner (Appeals). Hence, the present appeal. 3. We have heard Shri S. Mukherjee, learned Advocate for the appellant and Shri Sonal Bajaj, learned SDR for the Revenue. 4. We find that the issue on merits is no more res integra and stands settled in favour of the Revenue by the Larger Bench decision of the Tribunal in the cas....

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.... dated 7-4-2004 addressed to the Punjab Colour Lab Association had clarified that service provider was entitled to claim exemption in respect of inputs, material consumed/sold to the service recipient. Apart from the above clarification, the earlier decision of the Tribunal in the case of Shilpa Colour Lab reported in 2007 (5) S.T.R. 423 (Tri.-Bang.) as also in the case of Adlab Labs reported in 2....

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....ended period. Further, the Hon'ble Supreme Court in the case of Cosmic Dye Chemical v. CCE, Bombay reported in (1995) 6 Supreme Court Cases 117 = 1995 (75) E.L.T. 721 (S.C.) has observed that mala fide intention is an essential element for invocation of longer period of limitation. There being different views of High Courts expressing conflicting opinion on the point of dispute are sufficient for ....