The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that revenue cannot enforce optional exemption notification without assessee's consent. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) opined that once an exemption is claimed, the assessee will not get CENVAT credit and may lose some other benefits. Therefore, it...
