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TMI Blog2018 (2) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 2(l) of the CCR 2004 - Held that: - the Renting of Immovable Property for parking space is a part of the output service as without that space the persons visit to the office of the appellant cannot reach to the office and for that purpose, the parking space is required. Therefore, these parking space is necessary for providing the output services of the appellant - refund allowed. Supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... None, For the Appellant Smt Kavitha Poduwal, AR, For the Respondent Per : ASHOK JINDAL The appellants are in appeal against the impugned orders wherein their refund claim has been rejected on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or disposal. 4. Heard the learned AR. Considered the submissions. 5. I find that the refund claims have been rejected only on the premise that the services in question are not Input Service as per Rule 2(l) of the Cenvat Credit Rules, 2004. I find that the Renting of Immovable Property for parking space is a part of the output service as without that space the persons visit to the office o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit as per Rule 2(l) of the Cenvat Credit Rules, 2004. 7. Further, I observed that at the time of availment of these services, it was not questioned to the appellant that these are not input services therefore they are not entitled to avail cenvat credit. The issue has been raised at the time of filing of refund claim under Rule 5 of Cenvat Credit Rules 2004 by the appellant. Availment of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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