https://www.taxtmi.com/caselaws?id=78377 The Tribunal disposed of the stay application and appeal together, waiving the pre-deposit requirement due to the smallness of the demand. The disallowance of Cenvat credit for service tax on cellular phones was upheld, while for insurance services, the Appellant was given the opportunity to provide relevant documents for reconsideration. The penalty imposition was found unjustified, granting full relief to the Appellant. The appeal was allowed partially, remanding the issue of set-off of service tax against duty liability for reconsideration by the adjudicating authority. en-us Fri, 19 Feb 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78377 The Tribunal disposed of the stay application and appeal together, waiving the pre-deposit requirement due to the smallness of the demand. The disallowance of Cenvat credit for service tax on cellular phones was upheld, while for insurance services, the Appellant was given the opportunity to provide relevant documents for reconsideration. The penalty imposition was found unjustified, granting full relief to the Appellant. The appeal was allowed partially, remanding the issue of set-off of service tax against duty liability for reconsideration by the adjudicating authority. Case-Laws Service Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78377