<h1>Tribunal Rules in Favor of Taxpayer's Right to Choose Beneficial Exemption Notification Under Service Tax.</h1> The appellant, involved in Erection, Commissioning, or Installation services, contested a service tax demand by the department for activities prior to their taxation date of June 16, 2005. The department had granted an exemption under notification no. 19/2003 but denied Cenvat credit for input services. The appellant argued for exemption under notification no. 12/2003 and the allowance of Cenvat credit. The tribunal accepted the appellant's arguments, allowing the appeal and establishing that taxpayers can choose the most beneficial exemption notification when multiple options exist, without being compelled by the department to select a specific one.