Appellate Tribunal allows Cenvat credit for car parking services at Head office

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing them to take Cenvat credit on input services for car parking at their Head office for management cars. The decision was based on the principle that any service availed in the course of business entitles the assessee to take Cenvat credit. The appeal was allowed, and the impugned order was set aside.

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The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant is entitled to take Cenvat credit on input services for car parking at their Head office for management cars. The decision was based on a previous case where it was held that any service availed in the course of business entitles the assessee to take Cenvat credit. The appeal was allowed, and the impugned order was set aside.

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