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TMI Blog2018 (3) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal in the case of M/s. J K Lakshmi Cement Ltd. & others vs. CCE & ST, Udaipur [2017 (12) TMI 426 - CESTAT NEW DELHI], where it was held that the CBEC vide Circular No.943/4/2011-CX. Dated 29/04/2011 has clarified that Cenvat credit is admissible on the services of the sale of the dutiable goods on commission basis - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we heard Ms. Shreya Dahiya and Shri M R Sharma, learned representatives of the parties and gone through the material available on record. 4. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of M/s. J K Lakshmi Cement Ltd. & others vs. CCE & ST, Udaipur [Final Order No. 56683- 56685/ 2017 dated 28.8.2017 ] where i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016, this Tribunal 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 Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved the different views of the High Courts. Taking into circumstances under which the Explanation was inserted in Rule 2(l) 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(l) of Rules, 2004 by Notification No. 2/2016-CX (N.T.) (supra) should be declaratory in nature and effective retrosp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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