CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 251 of 2012 (Arising out of Order-in-Original (Denovo) No.14/2011 – S.Tax dated 31.10.2011 passed by Commissioner of Customs, Central Excise & Service Tax, Guntur)

The Regional Manager, .. APPELLANT Tobacco Board H.No.CA-5673-C, 14^th Main, Near Yoganarasimha Swamy Temple, Vijayanagar, Mysore – 570 003.

VERSUS Commissioner of Central Excise .. RESPONDENT And Service Tax Guntur P.B.No.331, C.R. Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

WITH Service Tax Appeal No. 624 of 2012 (Arising out of Order-in-Original (Denovo) No.14/2011 – S.Tax dated 31.10.2011 passed by Commissioner of Customs, Central Excise & Service Tax, Guntur)

Commissioner of Central Excise .. APPELLANT And Service Tax Guntur P.B.No.331, C.R. Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

VERSUS Tobacco Board .. RESPONDENT H.No.CA-5673-C, 14^th Main, Near Yoganarasimha Swamy Temple, Vijayanagar, Mysore – 570 003.

AND Service Tax Appeal No. 2145 of 2012 (Arising out of Order-in-Original No.48/2012-S.Tax (Commnr.) dated 30.03.2012 passed by Commissioner of Customs, Central Excise & S