2007 (11) TMI 150

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....ember (J) (Oral)]. -1.  This appeal arises from Order-in-Appeal Nos. 6 to 9/2007-S.T. dated 23-3-2007 passed by the Commissioner (A), Hyderabad. The appellants have been denied the benefit of Notification No. 12/2003. The Commissioner (A) has affirmed the Order-in-Original No. 9/2006; No.10/2006; 11/2006; and 14/2006 confirming Service tax. The facts of the case are that the appellants are re....

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.... showing therein the cost of raw materials and cost of service separately during the relevant period. On this point they have been denied the benefit. 2. The learned Counsel submits that this very issue was considered by this Bench in the case of Shilpa Colour Lab v. CCE, Calicut - 2007 (5) S.T.R. 423 (Tri -Bang.); Adlabs v. CCE - 2006 (2) S.T.R. 121 (Tri.-Bang.); Agarwal Colour Photo v. ACCE -....

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....in Shilpa Colour Lab (supra) nor they have filed an appeal before the Apex Court. Therefore, the citations relied by him are required to be accepted. 5. The learned SDR submits that there is sufficient time for the Revenue to file an appeal. His information is that Revenue has not accepted the Tribunal's ruling and appeal is being filed before the Apex Court. 6. On a careful consideration, w....