Service tax small scale exemption allowed as appellant not taken any Cenvat credit

Harish Tex Mach Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In terms of Notification No. 6/2005-ST, the exemption was provided upto the aggregate value of Rs. 4 lakh in the year 2005-06, 2006-07 and Rs. 8 Lakh in the year 2007-08 and 2008-09. Accordingly, the value of taxable services of the appellant in each year was below the threshold exemption limit in terms of Notification No. 6/2005-ST. As far as value of clearances is concerned, there is no dispute. However, the learned Commissioner (Appeals) denied the exemption on the ground that appellant have failed to ...