I ended up creating a Folder and giving permission to few where the Tableau Server is installed - i.e. if your is in a VM with Windows Server OS - you can leverage full security by creating the folder in the same directory (not C:) but other where Tab Server is installed.
After permissions have been granted the end Tableau Desktop user needs to use the UNC Path name to connect to the .csv / .txt / .xlsx extra file located on the above mentioned Path. Then publish the workbook but at the time of publishing UN-CHECK - Include External Files option (Keep it Live connection to the file).
1. Make sure that the full UNC path is used to connect to the data source in the workbook. Please reference the below Tableau Knowledge Base article for additional information
2. Check if the data source (i.e., Microsoft Access or Microsoft Excel) is connected to a file located on a shared drive. If the file is located on a shared drive, use the full UNC path. Note: A UNC path is the full path of a resource or file that is stored on the computer, which includes the full computer name, drive, path to the file, and file name. For example, a text file with a
mapped path to D:\datasource.txt has a UNC path that looks like the following: \\workstation1\d$\datasource.txt, where “workstation1” is the full computer name.
3. Check to make sure that the Tableau Server Run As User account has permission to access the file on the shared drive.