2014 (10) TMI 767

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.... Mr A K Nigam, AR ORDER Per: B S V Murthy: Appellant is providing hostel facility to the employees of Tata Consultancy Services and also providing canteen services in the hostel. Taking a view that the hostel facility provided by the appellant amounts to extension of business support service and the canteen services provided amount to provision of out-door catering services, show-cause no....

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....tled to take CENVAT credit. After going through the definition of business support service, we find that the appellant does not have a solid case and issue is debatable. As regards out-door catering, the liability arises only when such service is provided in the premises of the service receiver and in this case such service is provided only in the hostel and therefore liability may not arise. H....