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TMI Blog2015 (10) TMI 1929X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture caustic soda. Removal of effluence being one of the requirement of effective utilization of water for the factory through recycling process, denial of CENVAT credit for the maintenance of STP would be unreasonable. Therefore, appellant succeeds on this point and respective CENVAT credit claimed on such count is allowed. So far as the maintenance of main road, residential colony electrical maintenance, residential telephone at Kodaikanal, painting of office building are concerned, there is no nexus thereof to the manufacturing operation for which the appellant is not entitled to CENVAT credit on the service tax paid to avail such services - So far as the maintenance of the windmill is concerned, a windmill owner generating p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance, residential telephone at Kodaikanal, painting of office building are also in question. 4. So far as CENVAT credit on the inputs used for the STP is concerned, learned counsel submits that to eradicate water pollution, it is requirement of the Pollution Control Board to have the STP to remove the effluence from the water. Tamil Nadu Pollution Control Board vide its order dated 23.12.1998 has required the STP to be set up in order to remove the water pollution. Therefore, the object of pollution control shall be defeated if CENVAT credit is not allowed on the maintenance of STP which is pre-requisite for the manufacturing activity of the appellant and a legal obligation under pollution control law. 5. So far as the CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the requirement of effective utilization of water for the factory through recycling process, denial of CENVAT credit for the maintenance of STP would be unreasonable. Therefore, appellant succeeds on this point and respective CENVAT credit claimed on such count is allowed. 10. So far as the maintenance of main road, residential colony electrical maintenance, residential telephone at Kodaikanal, painting of office building are concerned, there is no nexus thereof to the manufacturing operation for which the appellant is not entitled to CENVAT credit on the service tax paid to avail such services. 11. So far as the maintenance of the windmill is concerned, a windmill owner generating power at the source of wind may not have fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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