JUDGMENT

T.S.Sivagnanam, J. - This appeal by the revenue is directed against the order passed by the Customs Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (Tribunal) in Excise Appeal No. 78330 of 2018, final order No. 7638 of 2019 dated 07.08.2019. The appeal was admitted on the following substantial questions of law:

i) Whether the agreement entered into by the said noticee with their consignment stockist is essentially a sales promotion agreement or a commission agent agreement for sale of goods?

ii) Whether services rendered by their consignment stockists are considered to be eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004 or not?

iii) Whether the 'Explanation' inserted by notification No. 02/2016-CE(NT) dated 03.02. 2016 into the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 is retrospective in nature or otherwise?

iv) Whether the Learned Tribunal erred in setting aside of the order in original dated 24.05.2018 without deciding the core issue?

v) Whether the Learned Tribunal fell in error in not considering the position as specific allegation made in the show-cause notice as the bills raised by the asses