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2018 (4) TMI 1657 - AT - Central ExciseCENVAT Credit - input services - Service Tax on commission paid to sales commission agent who causes sale of Sugar & Molasses manufactured by the appellants - contrary judgements in place - Held that:- As there are contrary judgments, in that circumstance without relying on either of the judgment of the Hon'ble High Courts, we decide the issue independently in the light of the decision of this Tribunal in the case of Maheshwari Solvent Extraction Ltd. v. Commissioner of Central Excise, Nagpur [2013 (7) TMI 51 - CESTAT MUMBAI] wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Authority is independent to take any view on merits of the case. Therefore, we are taking independent view and hold that appellants are entitled to avail Cenvat credit on commission paid to the selling agent for selling the goods in terms of Rule 2(1) of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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