Comments as Seinfeld character recalled debut in sitcom (7)
I believe the answer is:
remarks
'comments' is the definition.
('remark' can be a synonym of 'comment')
'seinfeld character recalled debut in sitcom' is the wordplay.
'seinfeld character' becomes 'kramer' (I've seen this in another clue).
'recalled' is a reversal indicator (to recall can mean to bring something back).
'debut in' suggests taking the first letters.
The initial letter of 'sitcom' is 's'.
'kramer' written backwards gives 'remark'.
'remark'+'s'='REMARKS'
'as' is the link.
(Other definitions for remarks that I've seen before include "Comments, observations" , "See 14" .)