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2014 (1) TMI 776 - HC - Service TaxAvailment of CENVAT Credit - Sales Commission Services - Whether the appellant would be entitled to Cenvat Credit on Sales Commission Services obtained by them - Held that:- appellant has heavily relied upon the CBEC circular dated 29.4.2011 and according to the appellant, as per the CBEC circular dated 29.4.2011, the appellant shall be entitled to Cenvat Credit on Sales Commission Services obtained by them. As contended / submitted on behalf of the appellant, CBEC circular dated 29.4.2011 is binding to the department and therefore, while passing OIO the adjudicating authority ought not have taken a contrary view / decision then the CBEC circular - decision of the jurisdictional High Court is binding to the department rather than the circular issued by the CBEC. If there is any conflict between the jurisdictional High Court and the CBEC circular, the decision of the jurisdictional High Court is binding to the department rather than CBEC circular. Under the circumstances, the contention on behalf of the appellant that the department has erred in taking contrary decision then the CBEC circular, cannot be accepted - Merely because, there might be a contrary decision of another High Court, is no ground to refer the matter to the Larger Bench against the decision of this Court - appellant would not be entitled to Cenvat Credit on Sales Commission Services obtained by them - Following decision of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD – II Versus M/s CADILA HEALTHCARE LTD. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - Decided against assessee.
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