2007 (10) TMI 162

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....mber (J) (Oral)]. - Both these Revenue appeals arise from the Orders-in-Appeal Nos. 233 & 234/2006-CE dated 25-7-2006 and 26-7-2006 respectively, by which the Commissioner (Appeals) has set aside the Orders-in-Original Nos. 07 & 09/2006 dated 6-3-2006 passed by DCCE, Mysore-III Division. The assessees were providing service under the category of 'Photographic Services". The assessees were issued w....

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....that the issue had been gone into by the Tribunal and had given a Final Order that deductions are to be given to the consumables while carrying on the final services of photographic services. The Revenue, in the Grounds of Appeal, is contending that the assessees had not supported their plea by producing the bills or related records/documentary proof indicating the value of materials so consumed. ....

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....eal against M/s. Express Color Lab - Final Order No. 1109/2007 dated 17-9-2007 and has followed the earlier rulings of the Tribunal on this very issue which are as follows :- (i) Shilpa Colour Lab. v. CCE, Calicut - 2007 (5) S.T.R. 423 (Tri- Bang.); (ii) Digi Photo Laser Imaging (P) Limited v. CC&CE, Cochin - 2007 - TIOL 1169-CESTAT-BANG; (iii) M/s. Suvi Color Fotos & Anr. v. CCE, Cochin ....