2019 (5) TMI 595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....involved in the present case is that whether the appellant is entitled for value based exemption Notification No. 06/05-ST dated 01.03.2005. The case of the department is that the appellant in the month of April-07 paid the service tax, thereafter they have claimed exemption Notification. The appellant also availed the cenvat credit however the same was reversed. As per Clause (i) of Para -2 of No....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paid the service tax in the Month of April but first time they have opted the exemption and thereafter they have not withdrawn from the exemption scheme, therefore, they are eligible for exemption upto Rs. 8 lakhs. He relied upon following judgments: * Dhanlaxmi Texturisers vs UOI 2005 (179) ELT 23 (Guj.) * Syndet India Pvt. Ltd. 2006 (201) ELT 104 (Tri. Del.) * Shree Cables And Conductors (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....first time opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn. Therefore, the appellant is entitled for the exemption up till the aggregate value of Rs. 8 lakhs. This identical issue in respect of Notification 01/2003-CE, the Tribunal in the case of Shri Cables and Conductors (P) Ltd. (supra) interpreted the identical cond....