TMI Blog2010 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/879/2009-SM(BR) - 393/2010-SM(BR)(PB) - Dated:- 6-4-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY: Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication has been filed for waiver of pre-deposit. 3. Learned DR submits that inadmissibility of Cenvat credit was rightly done and penalty was imposed for erratic use of Cenvat credit. 4. Heard both sides and perused the record. 5. Although the matter was fixed for hearing of the stay application to day, in view of the smallness of demand, keeping of the matter pending is uncalled for. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid, the claim shall be admissible. 8. So far as penalty is concerned, nothing mala fide has been brought by the authorities on the face of record to confirm imposition of penalty. Therefore, the appellant gets full relief on this count. 9. In the result, the appeal is allowed to the extent indicated aforesaid, remanding the matter to the learned adjudicating authority for reconsideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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