2017 (11) TMI 2089

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....ee : Sh. K. K. Anand, Advocate For the Revenue : Sh. S. K. Bansal, AR Per: Justice (Dr.) Satish Chandra The present appeal is filed against the order-in-original No. JAIEXCUS-000-COM-98-14-15 dated 16.4.15 passed by the Commissioner, Central Excise, Jaipur. The period of dispute is October, 2009 to February, 2013. 2. Brief facts of the case are that the appellant are in the manufacture....

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....at the commission paid on the „Sales Promotion‟ falls under the definition of „Input Services'. The issue involved in the instant case has already come up before this Tribunal in the assessee-Appellants‟ own case [J.K. Lakshmi Cement Ltd. vs CCE, Jodhpur, Final Order No. 56683-56685/2017 dated 28.08.2017], wherein the claim was allowed by observing that : "4. With ....

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....f 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 & Haryana Hig....

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....f the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(1) of Rules, 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(1) of Rules, 2004 by Notification No. 2/2016- CX (N.T.) (supra) should be declaratory in nature and effective retrospectively". 5. In....