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2018 (5) TMI 914 - AT - Central ExciseCENVAT credit - input services - sales commission for the sale of party’s manufactured products - Department has been of the view that the sales activity does not pertains to the promotion of the assessee’s product - Held that: - The Central Government vide N/N. 2/2016-CE (ST) dated 03/02/2016 has amended the definition of ‘input services’ under Rule 2 (l) of the CCR - Cenvat credit became available on services of sales commission agents also. Whether the insertion in the definition is clarificatory in nature having retrospective effect or only prospective? - Held that: - This aspect had also been settled by this Tribunal in its judgment in case of Essar Steel India Ltd. vs. CCE & ST, Surat – I [2016 (4) TMI 232 - CESTAT AHMEDABAD], wherein this Tribunal has held that Sometimes, the explanation may be inserted to clarify a doubtful point of law, which would be effectively retrospectively. Appeal dismissed - decided against Revenue.
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