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2019 (10) TMI 691 - CESTAT CHENNAICENVAT Credit - input services - Errors and Omissions Policy and Transit Insurance - HELD THAT:- The issue decided in the case of M/S. SIFY TECHNOLOGIES LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI SOUTH [2019 (3) TMI 345 - CESTAT CHENNAI] where it was held 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.
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