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2013 (4) TMI 560 - AT - Central ExciseDistribution of Cenvat Credit - input services - distribution of input credit relation to one unit of a manufacturer/service provider to another unit of the same manufacturer/service provider - Appellant submitted that in the case of Mercedes Benz India Pvt. Ltd. vs Union of India – [2010 (3) TMI 300 - BOMBAY HIGH COURT] the Hon'ble High Court of Bombay held that the Tribunal has to follow the order passed by another co-ordinate bench in the identical set of facts for the earlier period and prays that following the ratio of the above decision, their appeals be allowed. Held that – In a multi-judge court, the Judges are bound by precedents and procedure. They could use their discretion only when there is no declared principle to be found, no rule and no authority. The judicial decorum and legal propriety demand that where a learned single Judge or a Division Bench does not agree with the decision of a Bench of co-ordinate jurisdiction, the matter should be referred to a larger Bench. Therefore, as in the appellant's own case for the earlier period on an identical issue wherein this Tribunal held that the appellants are entitled for input service credit and as held by the Hon'ble High Court of Bombay in the case of Mercedes Benz India Pvt. Ltd. (supra). - Decided in favor of assessee.
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