2018 (12) TMI 867

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..... covered by various decision of this Tribunal where the credit on said services are allowed. Advertisement service - Held that:- This being a Government Organization inviting tender is must for allotting any work of service provider, therefore, service is essential and has direct nexus with output service - advertisement of tender is an input service and eligible for Cenvat Credit - credit allow .....

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..... 15.11.2017. As regard service tax of Advertisement of tender, he submits that it is necessary for inviting the tender for various work required at port, therefore, it is essential service for providing the output service. He placed reliance on the following judgments Manikgarh Cement Vs. CCE, Nagpur 2017 (9) TMI 776 (Tri.Mum) 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appeari .....

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..... the records all analyses of the judgments cited by the appellant, I find that an the service of repair and maintenance of staff quarters, guest house at port, the issue is covered by the decision of this Tribunal in their own case vide Order No. A/13645/2017 dated 15/11/2017. The relevant order portion is reproduced below: I find that in this case Cenvat Credit sought to be denied on consulta .....

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