Cenvat credit on repair and maintenance

Here who is service provider, who is company? Guest house owned by whom?

In this case service provider is outside agency and guest house is owned by company

No, Service tax paid on repair & maintenance of guest house not eligible to avail cenvat credit .

Input Service

(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,

and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises

Thanks