2020 (6) TMI 226

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..... the said insurance cover was not in connection with the manufacturing activity or removal of the goods from their factory but was a separate identifiable service undertaken by them vide which they were providing insurance cover to their buyers - Inasmuch as they were paying service tax on the insurance cover given by them to their buyers, they were entitled to avail the service tax paid on the in .....

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..... ppellant is engaged in the manufacture of various copper articles and were clearing their goods from the factory gate. The transportation of the goods was being arranged by their buyers. However, the appellant had taken an open insurance policy for the said goods removed from their factory gate and in turn the said insurance policy was being reimbursed to them by their customers on pro rate basis. .....

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..... ity or removal of the goods from their factory but was a separate identifiable service undertaken by them vide which they were providing insurance cover to their buyers. Inasmuch as they were paying service tax on the insurance cover given by them to their buyers, they were entitled to avail the service tax paid on the insurance cover obtained from the insurance companies. 3. However, it is .....

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