2015 (12) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Beevi CS The brief facts of the case are 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 me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ociates and there are no two separate entities 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 e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve not considered the issue whether the appellant is entitled to adjustment of credit. Learned Counsel for the appellant submitted that they are ready to produce all necessary documents regarding the credit availed. It is also submitted that the issue of limitation was not considered. In view thereof, the matter is remanded to the primary adjudicating authority for de novo adjudication in the ligh....