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TMI Blog2019 (10) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... d that this insurance policy is taken to cover the risk of fixed assets and is eligible for credit. Hence the disallowance is unjustified - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 41053 of 2019 - FINAL ORDER NO. 41171/2019 - Dated:- 17-10-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. Nitin Chopra, Advocate for the Appellant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities is correct and thus, supports the findings of the lower authorities. 4. I have heard the rival contentions, perused the documents placed on record and gone through the orders of this Bench relied upon by the Ld. Advocate for the assessee. 5.1 This Bench in the appellant s own case reported in 2019 (3) T.M.I 345 (supra) has observed as under : 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plained that such insurance policy is taken to cover the risk of accident or damage of the goods such as computers, routers etc. which are transported to the premises of the customer. The ld. AR has argued that place of removal being the appellant s premises, the said credit is not eligible. However, the appellant herein is not a manufacturer but an output service provider and the definition of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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