2017 (5) TMI 563

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..... onary used in the office within the factory - reliance placed in the case of [2016 (2) TMI 316 - CESTAT MUMBAI], where it was held that the said tables and chairs are used for rendering services of general insurance, accordingly, the appeal filed by the appellant on this issue needs to be allowed. - denial of the credit is unjustified - appeal allowed - decided in favor of assessee.
Ms. Sulekha .....

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..... , the availment of credit on inputs namely furniture used in the office of the appellant stands denied. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Ms. Rukmani Menon submitted that the appellant has availed credit on furniture purchased for used in the office of the appellant, from where they provide the output services. She adverted to the Circular No. 943/4/2011-ST dated .....

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..... r office from where they provide output services. The Board Circular clarifies that credit is eligible on furniture and stationary used in the office within the factory. The judgment laid in ICICI Lombard General Insurance Co. Ltd., (supra) settles the issue. 6.2. As regards the CENVAT credit availed on the Furniture and Fittings, we find that the said furniture and fittings are nothing but tabl .....

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