CENVAT credit eligible on furniture & fittings used for output service

Urvashi Porwal Brief of the Case It was held that it is a common knowledge that any insurance company is required to have chairs and tables to render services to their clients. The said tables and chairs are used for rendering services of general insurance, accordingly CENVAT credit availed on such furniture & fittings is allowed. Facts of the Case The relevant facts that arise for consideration are the appellant being in the business of general insurance were paying service tax on the services rendered by them and were availing benefit of CENVAT credit of service tax paid on the various i...