2016 (11) TMI 789

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....ce, on the ground that the value of the material used by them, while providing the said services, are required to be added in the assessable value of the services.  The said demand for the period July 2001-March 2006 stands raised by the Show Cause Notice dated 26.09.2006 in one case and from October 2003-March 2005 stands raised by the Show Cause Notice dated 20.11.2006. 2. Ld. Advocate appearing for the appellants fairly agrees that the issue on merits stand decided against them by Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE - 2011 (23) S.T.R. 608 (Tri. LB). However, the demand is being assailed on the point of limitation. 3. Ld. Advocate has brought to our notice the preced....

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....ch decision of the Tribunal delivered on 11-8-2011. The Hon'ble Supreme Court in the case of Jaiprakash Industries Ltd. v. CCE, Chandigarh reported in 2002 (146) E.L.T. 481 (S.C.) has observed that when there is a bona fide doubt as regards the non-excisability of the goods due to divergent views of the High Courts extended period of five years cannot be invoked. It further stands observed that mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period. By applying the ratio of law declared in the above decision, we find that since the earlier decisions of the Tribunal were in favour of the assessee, it has to be held that there was bona fide doubt about the inclusion of the cost of mater....