2020 (6) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te For the Respondent : Shri P. Juneja, DR ORDER Archana Wadhwa : As per facts on record, the appellant 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 ga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 t....