2011 (7) TMI 485

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.... Per: Jyoti Balasundaram: Vide the impugned order, the Commissioner of Central Excise (Appeals) has disallowed total credit of Rs.21,360/- of service tax paid on (i) telephone service (ii) vehicle maintenance (iii) fixed telephones and (iv) courier agency and has upheld penalty of Rs.10,000/- imposed under Rule 15 of the CENVAT Credit Rules, 2004. 2. I have heard both sides. On the appeal ....