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2017 (5) TMI 95 - AT - Central ExciseCENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - Held that: - reliance was placed in the case of KPMG vs. CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI] in which the Hon’ble CESTAT, New Delhi has held that car parking facilities constitute input service and eligible to claim CENVAT credit relying upon the decision of Desert Inn Ltd. vs. CCE, Jaipur [2011 (3) TMI 640 - CESTAT, NEW DELHI] - credit allowed - decided in favor of assessee.
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