Hi Poonam,
The issue you are having is long debated issue. See the basic criteria for availing any input CENVAT credit is that such Input service or input should be relatable to your final product or services. As the definition of Input Services itself says - Input services used in or in relation to final output service or manufacture of a final product directly or indirectly.
Now we have to see that whether parking facility and gym, sports club contibutes to your final out put service or not.
Tribunals and courts in few instances have said that such facilities are for the facilitation of their employess who intern are the integral part to provide the out put service.
Therefore any duty or service tax paid in erecting such premises/ building should be eligible for cenvat credit.
Refer definition of Input service Rule 2 (l) (ii).
Regards
Jeevesh Mehta
Ph: 9811617186