2019 (5) TMI 595

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.... ORDER PER: RAMESH NAIR The issue 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 r....

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....at even though on some transaction they have paid the service tax in the Month of April but first time they have opted the exemption and thereafter they have not withdrawn from the exemption scheme, therefore, they are eligible for exemption upto Rs. 8 lakhs.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. Lt....

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....tax and thereafter availed the exemption. Though the appellant have paid the service tax but 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opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.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 Tribu....