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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 ..... For the Appellant : Shri C. Seethapathy, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Miscellaneous applications filed by Revenue asking the assessee to go to Bombay jurisdiction of the Tribunal does not appeal to common sense when the Hon'ble High Court of Madras has jurisdiction over the cause of action in the matter. Therefore, miscellaneous applications of Revenue are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y learned counsel for appellant on the ground that the STP was not an integral part of the factory or manufacturing which prevents the appellant to claim CENVAT credit on the input used in the maintenance of such plant. 8. Heard both sides and perused the records. 9. So far as maintenance of STP is concerned, it was a requirement of the Pollution Control Board to set up the plant for affluent tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial 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 factory at the same place. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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