TMI Blog2010 (2) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax for availing insurance services on the strength of photocopy of insurance policy. 2. Shri S.K. Mathur, Chartered Accountant submits that there was evidence to allow the Cenvat credit in respect of the service tax paid. Similarly penalty was imposed unreasonably. Therefore, stay application has been filed for waiver of pre-deposit. 3. Learned DR submits that inadmissibility of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow the claim. 7. So far as service tax on insurance service is concerned, the appellant if produces relevant documents having force of evidence, the authority shall reconsider its claim. If that authority finds that service tax was paid on the input service meeting all the three tests aforesaid, the claim shall be admissible. 8. So far as penalty is concerned, nothing mala fide has been brough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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