2014 (5) TMI 580

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..... both sides and perused the records. The issue involved the main appellants case is that the main appellant has availed Cenvat Credit of Service Tax paid by the Security Service. During the course of audit and subsequent investigation, it was noticed that the Security Service provider had not paid Service Tax amount, though collected from the main appellant. On being pointed out, the appellant voluntarily paid such Service Tax credit availed on 8.2.2008. Show Cause Notice dated 1.4.2009 was issued for the demand of the amount of the recovery of wrongly availed Cenvat Credit, alongwith interest and for imposition of penalties on the main appellant as well as on the employee. The Adjudicating Authority after following the due process of law c .....

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..... bsp;     3. CC&CE., Meerut II vs Muzaffarnagar Pipe Industries P Ltd  2011(265)ELT.182 (All)          4. CCE East Singhbhum vs Tata Motors Ltd  2013(294)ELT.394 (Jhar.) 5. It is also his submission that the invokation of extended period is also incorrect. 6. Learned DR on the other hand would submit that it is his duty of the person availing cenvat credit to establish that Service Tax liability is discharged. He would submit that the invoices on which credit was availed, though issued by the service provider registered with Department, the Service Tax liability was not discharged. He would submit that on an identical issue in respect of the very same service provider, .....

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..... ew only because he used to come to collect the cheque and they did not observed by the Commissioner (Appeals), the fact that the service provider was located in Vapi itself would also go against the appellants since it cannot even be their case that ascertaining the existence or otherwise of the service provider was a difficult task. 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 th .....

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