Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. DCW Ltd. Versus CCE, Tirunelveli

2015 (10) TMI 1929 - CESTAT CHENNAI

Denial of CENVAT Credit - maintenance of main road, residential colony electrical maintenance, residential telephone - Held that:- So far as maintenance of STP is concerned, it was a requirement of the Pollution Control Board to set up the plant for affluent treatment and water which being scarce may be made free from pollution for reuse thereof without being used for human consumption. Pollution Control Board permits set up of such plant for effective utilization of the water resource which can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce 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 power at the source of wind may not have factory at the same place. Therefore, they exchange power generated by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 dismissed. 2. In view of dismissal of the miscellaneous applications filed by Revenue on jurisdiction issue, the other miscellaneous applications touching the jurisdiction to amend cause title stands dismissed. 3. Learned co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sed 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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

equivalent quantum of power at the place of manufacture. He also submits that Tribunal has recently considered this issue and allowed relief to the assessee. Therefore, appellant is also entitled to the CENVAT credit thereon. 7. Revenue opposes the entire submission made by 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. Hear .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version