Service Tax on Car Parking Rentals Qualifies as Input Service; Refund Entitled Under Cenvat Credit Rules, Rule 5.

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....Service tax paid on car parking rentals is an eligible input service under Rule 2(l) of the Cenvat Credit Rules and consequently the appellant would be eligible for refund of the same under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-S.T - AT....