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2018 (12) TMI 867 - AT - Service TaxCENVAT Credit - input services - advertisement of tender - work quarters to AMC work - repair and maintenance of staff quarters at port - guest house of port colony and Mumbai guest house - Held that:- The service of repair and maintenance of staff quarters, guest house at port, the issue is 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 allowed. Appeal allowed - decided in favor of appellant.
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