Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 459 - AT - Service TaxCenvat Credit - The Stay Application has been filed for stay of duty demand of Rs. 12,897 and penalty of Rs. 1,60,718 on two counts. The first count is disallowance of Cenvat credit of Rs. 2,013 in respect of service tax paid on cellular phone services availed while bill thereof was not in the name of the assessee and the second count of demand is disallowance of credit of Rs. 10,884 on account of payment of service tax for availing insurance services on the strength of photocopy of insurance policy. Held that - in the light of the decision of Maruti Suzuki Ltd. v. CCE 2009 adjudicatig authority was justified I disallowing the claim on cellular phone. Further held that - in the case of insurance services matter was to be remanded to adjudicating authority to consider claim of assessee if assessee produces relevant documents having force of evidence.
|