2015 (12) TMI 539

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..... vice 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 t .....

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..... ttedly 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. 4. In these terms, I set aside the impugned order and appeal is allowed with consequential relief if .....

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