TMI Blog2019 (7) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 50871/2019 - Dated:- 3-7-2019 - Hon ble Mr. Bijay Kumar, Member (Technical) Hon ble Mrs. Rachna Gupta, Member (Judicial) Ms. Shreya Dahiya, Advocate for the Appellant. Mr. R.K. Mishra, Authorised Representative for the Respondent. Bijay Kumar Present is an Appeal filed against Order-in-Original No. 002/COM/29/14-15 dated 15.12.2015 passed by the Commissioner, Central Excise, Udaipur. In the said Order, the learned Commissioner has confirmed the demand against the appellant by disallowing the cenvat credit to the extent of ₹ 1,73,97,194 under the provisions of Section 14 of Cenvat credit Rules, 2004 read with sub-section 2 of Section 11/Section 11A of Central Excise Act, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit to be eligible as input service credit in terms of Rule 2(l) of Cenvat Credit Rules. Accordingly, she prays for setting aside of the impugned Order. 4. Learned Authorised Representative on the behalf of the Department however reiterates the findings in the impugned Order. 5. Having heard both the parties and considered the Appeal record, we find that the issue is settled by the Order of this Tribunal in the case of Simbhaoli Sugars Ltd. (supra). Paragraph 2 of the Order is reproduced as under: 2. Cenvat credit has sought to be denied to the appellant relying on the decision of Hon ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmedabad-II v. Cadila Healthcare Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh 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 reported in 2014 (299) E.L.T. 116 (Tri.-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(l) of the Cenvat Credit Rules, 2004. 6. As the issue is settled in favour of appellant, we allow the Appeal by setting aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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