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assessee, who was provider of rent-a-cab service and outdoor catering service, who in turn, claimed Cenvat against the export of service, held that

observe that the assessee is engaged in the business of outdoor catering services and income has been offered under the presumptive taxation scheme

carry on extracurricular activities, skill building activities, fun activities, Indoor and outdoor games, computer training, horse riding, swimming, yoga, martial arts, music, dancing etc., Providing ... services will cover, but will not be restricted to, remedial teaching, sports, catering, transport, and technical knowledge enhancement, to set up a Production house