2015 (12) TMI 539 - AT - Service Tax

CENVAT Credit - Car parking service as input - Held that - In the case of Ultra Tech Cement Ltd. v. C.C.E., Nagpur - 2010 (12) TMI 90 - CESTAT, MUMBAI wherein the Hon ble High Court of Bombay has held that any service availed by them in the course of the business of a manufacturing, the assessee is entitled to take Cenvat credit. Admittedly in this case the car parking services has been availed by the appellant for parking of cars relates to the management of the appellants. The activity is directly related to the business of manufacturing of the appellant. Therefore, I hold that appellant is entitled to take Cenvat credit. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant is entitled to take Cenvat credit on input services for car parking at their Head office for management cars. The decision was based on a previous case where it was held that any service availed in the course of business entitles the assessee to take Cenvat credit. The appeal was allowed, and the impugned order was set aside.