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2020 (6) TMI 226 - AT - Service TaxCENVAT Credit - service tax paid on the insurance cover obtained from the insurance companies - denial of credit on the ground that the service has no nexus with the manufacture of goods - HELD THAT:- During the course of adjudication, the appellant clarified that 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 insurance cover obtained from the insurance companies. However, it is seen that the lower authorities have not adverted to the above facts, though the same were clearly placed before them and have given a finding that inasmuch as the insurance was beyond the place of removal, the same will not be cevatable input - the appellant’s case is altogether different and is required to be adjudged from that angle - the matter needs to go back to the lower authorities. Appeal allowed by way of remand.
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