2012 (6) TMI 425

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.... D.N. Panda, Judicial Member - The service tax paid by the appellant as a recipient of photography service was claimed to be set off against excise duty liability and that has been denied by both the authorities below. Ld. Adjudicating authority found that the input service of photography claimed by the appellant was no way used in manufacture of colour picture tube for which he denied the i....

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.... on photography service. The show cause notice in terms of para 5 thereof brought out that noticee had not used photography service in or in relation to manufacture/clearance of their final product. There was an opportunity for defence given by show cause notice. But the defence led could not get sanction of law. 3. Ld. DR supported order of the authorities below. 4. Heard both sides and als....