Exempted service & abatement

Unit-1 at Vizag: Total output service Rs. 25 Lacs(including fullly Exempted service Rs. 5 Lacs), total output tax Rs.2.06. Input creit Rs. 3.5 Lacs (including op bal Rs. 1.00 Lacs) Unit 2 at West Bengal Total output service Rs. 5 Lacs 9including mat & Service), Co obtail 67% abatement and charge S. Tax on 33%, that is Rs. 0.17 My question is shall I pay Rs. 0.17 by cash or can take the benifit of exempted service as well as abatement ??