Binding precedent governs service tax and CENVAT credit disputes over commission payments and disputed invoice credit claims.

Service tax and CENVAT credit disputes concerning overriding commission and credit taken on disputed invoices were resolved by applying the binding High Court order in the connected matter. The Tribunal followed judicial discipline, treated the controlling precedent as applicable to the same controversy, and did not sustain the adverse findings against the assessee. Consequential relief was granted on the credit and tax treatment issues, and the Revenue's challenge did not survive.

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Issues: Whether the assessees' appeals arising out of service tax/CENVAT credit disputes relating to overriding commission and credit availed on the disputed invoices were to be allowed in view of the binding High Court order in the connected matter.

Analysis: The common disputes concerned the taxability and credit treatment of amounts paid to insurance agents and intermediaries, including the validity of credit taken on invoices generated by the assessee. The Tribunal noted the binding order of the High Court in the connected litigation and applied that order to the present batch of appeals. In view of the controlling precedent and the requirement of judicial discipline, the Tribunal did not sustain the adverse findings against the assessee.

Conclusion: The appeals of the assessee were allowed and the Revenue's appeal was dismissed.

Final Conclusion: The common order granted relief to the assessee on the service tax and CENVAT credit controversy, leaving no surviving adverse demand in the present batch.

Ratio Decidendi: When a binding High Court order covers the same controversy, the Tribunal must follow it and grant consequential relief in accordance with judicial discipline.

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