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TMI Blog2019 (7) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... I 980 - PUNJAB HARYANA HIGH COURT] had given a contradictory decision. It is thereafter that the matter was referred to Hon ble Supreme Court. Subsequent thereto there has been a CBEC Circular No. 934/4/2011 dated 29.04.2011 vide which the sales promotion activities as mentioned in explanation to Rule 2(l) of Cenvat Credit Rules, 2004 (as was inserted vide Notification No. 2/2016 dated 03.02.2016) was considered. The said Circular was passed by the Department with a view to resolve the confusion prevalent due to the different views of the above said High Courts. It was clarified therein that an explanation inserted in a Section/ Rule is generally to explain the meaning and intendenments of the said Section/ Rule. Sometimes when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide the Order of Assistant Commissioner bearing No. 24 dated 06.06.2017. Being aggrieved an Appeal was preferred. Commissioner(Appeals) vide Order No. 204-205 dated 25.04.2018 allowed the Appeal with the consequential benefits to follow. However, vide a subsequent review Order No. 119-120 dated 26.07.2018 the Department moved in Appeal before us. It is submitted on behalf of the Department that the sales Commission Services have already been denied to be the input services and the assesse has already been held to not to be entitled for the cenvat credit on the sales Commission Services. Decision of High Court of Gujarat in the case Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Customs 2014 (34) STR 814(Guj.) is being relied upon. It is furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rule 2(l) of Cenvat Credit Rules, 2004 (as was inserted vide Notification No. 2/2016 dated 03.02.2016) was considered. The said Circular was passed by the Department with a view to resolve the confusion prevalent due to the different views of the above said High Courts. 4. It was clarified therein that an explanation inserted in a Section/ Rule is generally to explain the meaning and intendenments of the said Section/ Rule. Sometimes when the explanation is inserted to clarify a doubtful point of law it would be effectively retrospective in nature. While relying upon the said Circular, this Tribunal in Essar Steel India Ltd.(supra) case has held the Commission paid to the agents is a sales promotion activity. Keeping in v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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