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2010 (4) TMI 330 - CESTAT, NEW DELHICenvat Credit- In this case disallowed the Cenvat Credit in respect of service tax paid on cellular phone services and second ground of disallowance of credit on account of payment of service tax for availing insurance services on the strength of photocopy of insurance policy. Held that- credit on cellular phone rightly disallowed but service tax on insurance service is concerned, the appellant if produces relevant documents having force of evidence, the authority shall re consider its claim. Thus the appeal partly allowed.
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