2010 (7) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e along with interest and imposed equal amount as penalty. Commissioner (Appeals) partly allowed the appeal. The assessee contended that substantial part of the demand relates to Service Tax paid on insurance premium which was alleged to be relating to cars. The Service Tax credit taken relating to insurance of cars was to the tune of about Rs. 27,000 only and rest of the credit relates to other i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upheld the penalty of equal amount. 3. Learned Advocate for the appellants submits that as per the show-cause notice, substantial part of the demand relates to Service Tax paid on insurance premium which was alleged to be relating to cars. The Service Tax credit taken relating to insurance of cars was to the tune of about Rs. 27,000 only and rest of the credit relates to other insurance services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter is remanded to the original authority to consider the claim of the appellants. The appellants are directed to produce the evidence they want to rely upon within 45 days from today. The original authority shall pass the order within 2 months after expiry of time-limit for submission of defence reply by the appellants and after granting reasonable opportunity of hearing. 6. The appeal is allowe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X