TMI Blog2017 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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. - E/21565/2014-SM, E/22260/2014-SM, E/22262/2014-SM - Final Order No. 20448-20450 / 2017 - Dated:- 31-3-2017 - Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on office rental and the rental charges paid for car parking space during the period January 2011 to September 2011; April 2010 to December 2010 and October 2011 to March 2012. Thereafter, show-cause notices covering the above period was issued to the appellant alleging that the input services relating to rental paid on immovable properties and on car parking charges are beyond the purview of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on rent paid for car parking space and rent paid for sales office are not used either directly or indirectly, in or in relation to the manufacture of final goods. He further submitted that it is not required that each and every service should be used in or in relation to manufacture of goods and the definition of input service as contained in 2(l) of CCR, 2004 has been given wide interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs. CCE: 2011 (22) S.T.R. 429 and another decision of the Tribunal in the case of Carrier Air-conditioning Refrigeration Ltd. vs. CCE reported in 2016 (41) S.T.R. 824 wherein the Tribunal has categorically held that the renting of immovable property for setting marketing office fall in the definition of input service and the assessee is entitled to take CENVAT credit on these services. 4. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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