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TMI Blog2024 (1) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ner 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 service along with interest. The Adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Counsel along with Shri Amal Dave, Learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Pharamaceuticals Ltd - 2011 (263) ELT 661 (Guj.) Mercedez Benz India (P) Ltd vs. CCE, Pune-I - 2015 (40) STR 381 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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