Therefore, 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 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.
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -
10.2. As there are two different contrary decisions of two different
High Courts, in these circumstances, we relied on the decision of this
Tribunal in the case of Maheshwari Solvent Extraction Ltd. vs. Commr. Of
C. EX., Nagpur 2014 (299) E.L.T. 116 (Tri.-Mum.) wherein this Tribunal
observed as under: -