Explanation widening scope of provision will have prospective effect

Ingersoll-Rand Technologies And Services Private Limited Vs Commissioner (CESTAT Allahabad) Conclusion:  CESTAT held that ‘Explanation’ added to definition of ‘exempted service’ would widen the scope of the provision and will have prospective effect and cannot be applied retrospectively. Facts: In present facts of the case, the Demands were raised under Rule 6(3)(c) and Rule 6(3)(1) of the Cenvat Credit Rules, 2004. The first demand is for the period from April 2006 to March 2008 and is the amount paid in excess of 20% of service tax payable from the credit account, ...