2010 (2) TMI 459

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....pplication 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 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 fo....

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....and raised disallowing Cenvat credit of Service tax on the Cellular phones is concerned, integrity, 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. v. CCE 2009 (240) ELT 641 to reach to the conclusion. Accordingly, the adjudicating authority is justified to disallow the claim. 7. So f....