Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 580 - AT - Service TaxCenvat Credit of Service Tax - duty paying document - input services - Security Service - service provider had not deposited the Service Tax in the treasury of Govt of India. - bona fide belief - Penalty - Held that:- After the whereabouts of service provider and if it was found that they had not paid the tax, appellant would have reversed the credit in which case they would not be liable to penal action at all. The fact that appellant did not make any efforts to locate the service provider nor did they make any effort to intimate the department nor did they debit the amount of credit taken goes against the appellants and therefore it has to be held that the invocation of extended time limit for demand in this case is sustainable. - Decision in the case of Lacto Cosmetics (Vapi) Pvt Ltd., vs, CCE., Daman [2012 (12) TMI 642 - CESTAT AHMEDABAD ] followed. - Demand confirmed with penalty - Decided against the assessee. Levy of personal penalty on employee - Held that:- individual will not benefit in any way by availing cenvat credit by the company and the ratio of M/s Lacto Cosmetics (Vapi) Pvt. Ltd., will apply, in the case of M/s Lacto Cosmetics (Vapi) Pvt. Ltd., Bench has set aside the penalties imposed on the employee.
|