2018 (8) TMI 1113

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.... For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per : S. S. Garg The present appeal has been filed by the Revenue against the impugned order dated 07.01.2009 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the order of the Additional Commissioner by allowing the appeal of the assessee. Briefly the facts of the present case are th....

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....nd since service provider did not provide any evidence to show that the cost of material is sold to their customers. Aggrieved by the said order, assessee filed appeal before the Commissioner and the Commissioner (Appeals) vide Order dated 07.01.2009 relied upon the Hon'ble Tribunal's Final Order No. 10-18/2007 dated 30.10.2006 in the case of Shilpa Color Lab Vs. CCE, Calicut and held that the app....

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....fore the Apex Court has been dismissed by the Apex Court and the same is reported in 2009 (14) S.T.R. J163 (SC). 3.1. The learned AR further relied upon the decision of Aggarwal Colour Advance Photo System Vs. CCE, Bhopal reported in 2011 (23) S.T.R. 608 (Tri.-LB). In reply to this argument, the learned counsel for the assessee submitted that this issue has been settled by the Apex Court in the....

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....ng.) affirmed by the Supreme Court vide 2016 (41) S.T.R J264 (S.C) e. Savithri Digital Lab V. CCE, 2009 (16) S.T.R. 462 (Tri.-Che.) affirmed by the Supreme Court vide 2011 (24) S.T.R. J25 (SC) f. CCE V. Crystal Colour Lab, 2008 (10) S.T.R 26 (Tri.-Bang.) affirmed by the Supreme Court vide 2010 (19) S.T.R. J43 (SC) g. State of Karnataka V. Pro Lab - 2015 (321) E.L.T 366 (....