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2010 (7) TMI 232 - CESTAT, NEW DELHICenvat Credit - The original authority denied the credit of Rs. 3,19,302 and order recovery of the same along with interest and imposed equal amount as penalty. Commissioner (Appeals) partly allowed the appeal. The assessee contended that substantial part of the demand relates to Service Tax paid on insurance premium which was alleged to be relating to cars. The Service Tax credit taken relating to insurance of cars was to the tune of about Rs. 27,000 only and rest of the credit relates to other insurance services. Held that - order of Commissioner (Appeals) insofar as same related to denial of credit and imposition of equal amount of penalty was to be set aside and matter was to be remanded to original authority for re consider claim of assessee.
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