2016 (10) TMI 1205

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....Rajesh Gupta, CA. JUDGEMENT PER: S.K. MOHANTY Heard both sides and perused the records. 2. Revenue has filed this appeal against the impugned order dated 18.05.2016 passed by the Commissioner (Appeals), Central Excise, Meerut. 3. Brief facts of the case are that the Department has denied the cenvat benefit of service tax paid on sales Commission by the respondent, holding that the s....

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....0 (Tri.-All.). The relevant paragraph in the said decision of the Tribunal is extracted herein below:- 22. An explanation inserted in a Section/Rule, is generally to explain the meaning of the words contained in the Section/Rules. The purpose of explanation is to explain the meaning and intendenments of the Section/Rule. Sometimes, the explanation may be inserted to clarify a doubtful poi....

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....r such benefit appears to have been the legislature's object, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given a retrospective effect. The relevant portion of the decision in the case of Vatika Township Pvt. Ltd. (supra) is reproduced below :- "We would also like to point out, for the sake of completeness, that where a....