2024 (1) TMI 723

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....ajesh Nathan , Assistant Commissioner for the Appellant Shri Sudhanshu Bissa & Shri Amal Dave , Advocates ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved is that whether the respondent is liable to pay 5%/6% of the value of exempted service i.e. Trading Activity in the admitted fact that the respondent have reversed the proportionate credit attributed to such exempted se....

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....han, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that since the respondent have not opted for the option by giving in writing to the department, they are not entitled for proportionate reversal of the credit and consequently the respondent is required to pay 5%/6% of the value of exempted service. 3. Shri Sudhanshu Bissa, Learned C....

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..../2017 M/s. Sanstar Bio Polymers Limited - Final Order No. A/12475/2021 dated 29.10.2021 Bombay Minerals Ltd - 2019 (29) GSTL 361 (Tri.Ahmd) Welspun Corp. Ltd - 2019 (368) ELT 179 (Tri. Ahmd) M/s. P & B Pharmaceuticals Ltd - Final Order No. A/12299/2021 dated 02/04.08.2021 CCE, Ahd - II Vs. Maize Products - 2009 (234) ELT 431 (Guj.) CCE vs. Maan....