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TMI Blog2014 (5) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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. - Appeal No. : ST/176,177/2012-SM - ORDER No. A/10908-10909/2014 - Dated:- 2-5-2014 - Mr. M.V. Ravindran, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The main argument of the Learned Counsel for the appellants is that the appellants were not aware that the service provider was not paying any Service Tax. It is his submission that the main appellant was of the impression that the Service Tax collected by the service provider be paid by them. On being informed that the service provider has not deposited the amount of Service Tax with the Department, they filed FIR against the service provider on 12.12.2007. It is also his submission that they have obtained the photo copy of the Service Tax Registration that provide the service and hence they were under bonafide belief that the service provider has deposited the amounts in the government treasury. It is his submission that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited the Service Tax in the treasury of Govt of India. This can be ascertained from the FIR lodged by the main appellant with police authority. Learned DR was correct in bringing to my notice that an identical issue and in respect of very same service provider, this Bench has taken a view in case of M/s Lacto Cosmetics (Vapi) Pvt. Ltd (Supra). I find that in Para 9, this Bench has recorded as under: I have considered the submissions made by both the sides. As regards the credit availed in respect of security service and manpower service, as admitted by Shri Javed Shaikh, the production officer, the applicants were aware of the disappearance of the service provider after January07. They did not effort to find out even at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already taken. Accordingly, the appeal filed by the main appellant in this case i.e., M/s Dupen Laboratories Pvt. Ltd., is rejected as devoid of merits. 9. As regards the personal penalty imposed on individual Shri N N Prasad, 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. Following the same ratio, I set aside the penalty imposed on Shri N N Varaprasad the appellant herein in Appeal No. ST/177/2012. 10. Both appeals are disposed of as indicated herein above. (Pronounced in the Court on 2.5.2014) - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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