https://www.taxtmi.com/caselaws?id=77266 The Stay Application filed by the appellant for duty demand and penalty was partially allowed by the Tribunal. The disallowance of Cenvat credit for service tax on cellular phone services was upheld, citing inadmissibility and relevancy criteria. However, the disallowance of Cenvat credit for service tax on insurance services was subject to reconsideration upon submission of relevant documents. The penalty for erratic use of Cenvat credit was revoked due to the absence of mala fide intent. The matter was remanded for reassessment of service tax set off against duty liability, concluding the Stay Application proceedings. en-us Tue, 06 Apr 2010 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77266 The Stay Application filed by the appellant for duty demand and penalty was partially allowed by the Tribunal. The disallowance of Cenvat credit for service tax on cellular phone services was upheld, citing inadmissibility and relevancy criteria. However, the disallowance of Cenvat credit for service tax on insurance services was subject to reconsideration upon submission of relevant documents. The penalty for erratic use of Cenvat credit was revoked due to the absence of mala fide intent. The matter was remanded for reassessment of service tax set off against duty liability, concluding the Stay Application proceedings. Case-Laws Service Tax Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77266