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TMI Blog2018 (9) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Explanation inserted in Rule 2(1) of Rules, 2004 by Notification No. 2/2016-CX(N.T) should be declaratory in nature and effective retrospectively. The amount of brokerage/Commission to be eligible as an input service for the entitlement of the assessee for availing the Cenvat Credit thereupon - Appeal dismissed - decided against Revenue. - Appeal No. E/50759 /2018-EX (DB) - Final Order No 52805/2018 - Dated:- 1-8-2018 - Hon ble Mr. Bijay Kumar, Member ( Technical ) And Hon ble Mrs. Rachna Gupta, Member ( Judicial ) Shri R.K. Mishra,(DR) for the appellant Shri Manoj Makka, Adv for the respondent ORDER Per : Rachna Gupta 1. The present appeal of Revenue against the order of Commissioners (Appeals) No. 5227 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntegra. It has already been decided that the brokerage has to be considered as input services on which Cenvat Credit is permissible to be availed. The decision No 52380 of 2018 dated 2nd July 2018 in the case of CGST Alwar vs. M/s Krishi Icon (Del-Tribunal) is being impressed upon. Appeal accordingly is prayed to be dismissed. 6. After hearing both the counsels, we are of the opinion as follows: The question to be considered is as to whether the brokerage/Commission obtained by the selling the constructed residential units is an input service for the appellant. The relevant provisions for the same is the definition of input service. The same is extracted as under: Rule 2(1) input service means any service,- (i) used by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following Explanation shall be inserted, namely:- Explanation.- For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. 7. The very perusal makes it clear that the explanation to Rule 2(1) of Rule says in clear terms that there is no bar on availment of the Cenvat Credit on sales promotion service by way of sale of dutiable goods on commission basis. Further, by inserting the Explanation in the Rule 2(1), It has confirmed the Board Circular and consequence of the Explanation is to extend the benefit to the assessee. 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 ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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