2017 (8) TMI 1094

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..... is entitled to input credit on sales promotion or commission paid for sale of their dutiable output/products - appeal dismissed - decided against Revenue. - APPEAL No. E/70654/2016-EX[SM] With STAY Application No. E/Stay/70336/2016 - FINAL ORDER NO. 70270/2017 - Dated:- 9-3-2017 - Mr. Anil Choudhary, Member (Judicial) For The Appellant : Shri D. K. Deb, Assistant Commissioner (AR) F .....

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..... his clause, sales promotion includes services by way of sale of dutiable goods on commission basis. The grievance of Revenue is that this explanation, which clarifies that sales promotion includes services by way of sale of dutiable goods on commission basis does not have retrospective effect as it is not specifically provided therein, relying on the provisions of section 38A of the Central Excis .....

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