2012 (8) TMI 245

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..... ice Tax of Rs. 33,808/- has been demanded and penalties under various Sections have been imposed on the ground that the appellant is not eligible for the benefit of exemption under Notification No. 6/2005-ST, dt.1.3.2005, which provides exemption from Service Tax from the value "of taxable service provided does not exceed Rs.4 lakhs in a financial year. The benefit has been demanded on the ground .....

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..... (iii)  the provider of taxable service shall not avail the CENVAT Credit under rule 3 of the said rules, on capital goods received in the premises of provider of such taxable service during the period in which the service provider avails exemption from payment of service tax under this notification; " 3. It was submitted that the appellant has not availed any input credit or Service Tax pa .....

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..... why the appellant is eligible for the benefit, in my opinion, the provisions in notification in Para 2(iii) are very clear and once the appellant avail CENVAT Credit on the capital goods received in the premises from where he provides taxable service, the benefit of exemption under Notification No. 6/2005-ST, would not be available. Therefore, I am unable to accept the submissions that the appell .....

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