TMI Blog2017 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... AI], 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. - ST/21711/2014 - A/30459/2017 - Dated:- 22-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Ms. Rukmani Menon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts 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 29.04.2011 and submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 tables a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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