2010 (4) TMI 330

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..... [Order]. - The Stay Application has been filed for stay of duty demand of Rs. 12,897/- and penalty of Rs. 1,60,718/- on two counts. The first count is disallowance of Cenvat credit of Rs. 2,013/- in respect of service tax paid on Cellular phone services availed white 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 acco....

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....re-deposit. 6. So far as the demand raised disallowing Cenvat credit of Service tax on the Cellular phones is concerned, in dependability and relevancy test was applied by learned Adjudicating Authority following the ratio laid down by the Apex Court in the case of Maruti Suzuki Ltd. reported in 2009 (240) E.L.T. 641 (S.C.) to reach to the conclusion. Accordingly, the adjudicating authority is ju....