2018 (9) TMI 22

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.... ORDER Per : V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 73/2018 dated 22/03/2018. The appellant is engaged in the manufacture of CCTV systems, scientific equipment, heat sensors, measuring equipments etc falling under various chapters of the Central Excise Tariff Act. During the period of dispute i.e. July, 2009 to June, 2014 the appellant availed the Services of co....

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.... Industries Ltd. V/s Commissioner, Jaipur-I. Accordingly, he prayed that the appeal may be allowed. 4. The Ld. DR justified the impugned order. 5. After hearing both the parties, we note that identical issue has come up before the Tribunal in the case of M/s Mangalam Cement Ltd. vs. CCE, Udaipur. The Tribunal vide final order No. 56683-56685/2017 dated 28/08/2017 held as under: - "4. With rega....

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....l in the case of Essar Steel India Ltd. (supra) has held that the said notification should be considered as declaratory in nature and effective retrospectively. The relevant paragraph in the said decision is extracted herein below :- "20. But, the Hon'ble Gujarat High Court in the case of Cadila Healthcare Ltd. (supra) was unable to concur with the contrary view taken by the Hon'ble Punjab & Har....

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.... views of the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(l) of Rules, 4 EX/53650 of 2015 2004 and consequence of the Explanation to extend the benefit to the assessee as per Board Circular, we hold that the Explanation inserted in Rule 2(l) of Rules, 2004 by Notification No. 2/2016-CX (N.T.) (supra) should be declaratory in nature and effective retros....