https://www.taxtmi.com/caselaws?id=266654 The Tribunal dismisses Revenue's applications due to jurisdiction falling under the High Court of Madras, denying appeals to Bombay jurisdiction. CENVAT credit for Sewage Treatment Plant (STP) maintenance is allowed as essential for pollution control. However, maintenance expenses unrelated to manufacturing are denied credit. The appellant is granted CENVAT credit for windmill operation based on legal precedents. Appeal Nos. E/440 & 442/2012 are fully allowed, while Appeal No. E/441/2012 is partly allowed, emphasizing STP's significance and granting relief accordingly. en-us Wed, 07 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266654 The Tribunal dismisses Revenue's applications due to jurisdiction falling under the High Court of Madras, denying appeals to Bombay jurisdiction. CENVAT credit for Sewage Treatment Plant (STP) maintenance is allowed as essential for pollution control. However, maintenance expenses unrelated to manufacturing are denied credit. The appellant is granted CENVAT credit for windmill operation based on legal precedents. Appeal Nos. E/440 & 442/2012 are fully allowed, while Appeal No. E/441/2012 is partly allowed, emphasizing STP's significance and granting relief accordingly. Case-Laws Service Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266654