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2015 (12) TMI 539 - AT - Service TaxCENVAT 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.
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