TMI Blog2016 (10) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to 'sales promotion' and these activities can rightly be described as sales promotion activities. Sales promotion activities undertaken at given point of time also aims at sales of goods which are to be manufactured and cleared on future. Any advertisement given as a long term impact cannot be treated as post-clearance activities and, therefore, sales promotion has been specifically include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(l) of the Cenvat Credit Rules, 2004. The adjudication order passed in this regard was appealed against before the Commissioner (Appeals). The appeal was disposed of in favour of the respondent, holding that the explanation inserted in Rule 2(l) ibid on 3rd February, 2016 that sales promotion includes services by way of sale of dutiable goods on commission basis is a beneficial grant and can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essions in the explanation as inserted by Notification No. 2/2016-C.E. (supra), make it clear that it is for explaining the meaning of clause sales promotion in the context of Rule 2(l) of the Rules, 2004. It is to provide an additional support to the dominant object of the word sales promotion in Rule 2(l) in order to make it meaningful and purposeful. The language of the explanation is consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent. If a legislation confers a benefit on some persons but without inflicting a corresponding detriment on some other person or on the public generally, and where to confer such benefit appears to have been the legislators object, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given a retrospective effect. This exactly is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
