2015 (12) TMI 602

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....re that, appellants are having a factory at Hisar in the name of Jindal Stainless Limited. The appellants have established a club in the name and style "The Stainless Club" located near the factory. The objective of the said club is to provide facilities/activities for recreation of its employees and family members. The Club rendered its service to its members who are employees of the company. A s....

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....s as service provider and service recipient. He also relied upon the decision rendered in the Ranchi Club Ltd. Vs. CCE,Ranchi Zone -2012 (26) STR 401 (Jhar.) and Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Ltd. Vs. UOI-2013 (31) STR 645 (Guj.). The second argument advanced is that even if the services are held taxable they are eligible for credit on inputs, input service a....