TMI Blog2019 (5) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 Notification the Department s contention is that since the appellant had paid the service tax in the month o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter they have not withdrawn from the exemption scheme, therefore, they are eligible for exemption upto ₹ 8 lakhs.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 (P) Ltd. 2001 (135) ELT 1110 (Tri. Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime opted for the exemption and as per the condition of the Notification once the exemption is opted, the same cannot be withdrawn.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 Shri Cables and Conductors (P) Ltd. (supra) interpreted the identical conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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