No credit of repairing of hostel, gym and food court as assessee hadn’t provided any services from s

Service Tax : To be 'premises of service provider or an office relating to such premises' both have to be places from where service is provided; hence, modernisation, renovation or repairs : (a) of 'global training centre' from services are provider would be eligible for credit; but (b) of hostel, gym or food Court from where no services are provided is not eligible for credit