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TMI Blog2018 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... s) vide order under challenge, has extended a retrospective benefit of notification no. 2/2016 dated 03.02.2016 but we are of the opinion that the said notification is nothing but the clarification of the said circular. Appeal dismissed - decided against Revenue. - Excise Appeal No. E/51550/2018-CU [DB] with E/CO/50671/2018 - A/53041/2018-EX[DB] - Dated:- 11-9-2018 - MR. C.L. MAHAR, MEMBER (TECHNICAL) And MS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. K.K. Anand (Adv.) Present for the Respondent: Mr. V.B. Jain, (DR). ORDER PER: RACHNA GUPTA Present is Departmental appeal directed against order of Commissioner (Appeals) bearing no 247 dated 08.03.2018 vide which assessee is held eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only from the date of publication in the official gadget i.e. It shall only be prospective application. The final order therefore has erred in applying this application with retrospective effect. It is also submitted that the sale commission can have not nexus with the manufacturing activity as such cannot be defined as the input services. Seen from that angle also, the commissioner appeals is alleged to have has committed mistake while allowing the cenvat credit Ld. DR has relied upon the decision of Hon ble High Court of Gujarat in the case of Commissioner of Central Excise, Ahmadabad Vs. Cadila Healthcare Ltd. 2013 TIOL 12 (Ahmd. HC). 3. While rebutting these arguments it is submitted that the assessee is actually covered under Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts; or (iii) all goods used for generation of electricity or steam [or pumping of water] for captive use; or (iv) all goods used for providing any [output service, or]; [(v) all capital goods which have a value upto ten thousand rupees per piece.] but excludes . Explanation. - For the purpose of this clause, free warranty means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from the customer;] [(l) input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2 (1) (C) of the notification dated 03.02.2016 is declaratory in nature hence is effective retrospectively. It was clarified that the explanation so inserted is generally to explain the meaning of words contained in the circular and which was inserted to clarify a doubtful point of law. We also draw our support from the decision of Hon ble Apex Court in the case of Brijmohan Das Lakshman Das Vs. Commissioner of Income Tax Allahabad 1997(1) SCC 352 wherein it was held that the explanation added by way of amendment if is declaratory in nature the same shall be effective retrospectively. In view entire above discussion we are of the opinion that the Commissioner (Appeals) has committed no error while extending benefit of notification 2/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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