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2019 (5) TMI 595 - CESTAT AHMEDABADValue based exemption - N/N. 06/05-ST dated 01.03.2005 - Department’s contention is that since the appellant had paid the service tax in the month of April-07 they have not opted the exemption and accordingly they were not entitled for the exemption - HELD THAT:- 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opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.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 ₹ 8 lakhs. This identical issue in respect of Notification 01/2003-CE, the Tribunal in the case of SHREE CABLES AND CONDUCTORS (P) LTD. VERSUS COMMR. OF C. EX., BHOPAL [1999 (4) TMI 394 - CEGAT, NEW DELHI] interpreted the identical condition and held that even though the excise duty was paid in the beginning of the financial year, but subsequently exemption is available. The appellant is entitled for the Small Scale exemption Notification 6/2005-ST. - Appeal allowed - decided in favor of appellant.
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