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TMI Blog2016 (10) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. MOHANTY Heard both sides and perused the records. 2. Revenue has filed this appeal against the impugned order dated 18.05.2016 passed by the Commissioner (Appeals), Central Excise, Meerut. 3. Brief facts of the case are that the Department has denied the cenvat benefit of service tax paid on sales Commission by the respondent, holding that the said service is not confirming to the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decision of the Tribunal is extracted herein below:- 22. An explanation inserted in a Section/Rule, is generally to explain the meaning of the words contained in the Section/Rules. The purpose of explanation is to explain the meaning and intendenments of the Section/Rule. Sometimes, the explanation may be inserted to clarify a doubtful point of law, which would be effectively retrospectivel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s object, then the presumption would be that such a legislation, giving it a purposive construction, would warrant it to be given a retrospective effect. The relevant portion of the decision in the case of Vatika Township Pvt. Ltd. (supra) is reproduced below :- "We would also like to point out, for the sake of completeness, that where a benefit is conferred by a legislation, the rule against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in Vijay v. State of Maharashtra. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are (sic not) confronted with any such situation here." 4. I find that the issue involved in this case is squarely covered by the above referred decision of the Tribunal. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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