Para verificar condicionalmente o comprimento da string, use
CASE . SELECT CASE WHEN LEN(comments) <= 60
THEN comments
ELSE LEFT(comments, 60) + '...'
END As Comments
FROM myView
CASE . SELECT CASE WHEN LEN(comments) <= 60
THEN comments
ELSE LEFT(comments, 60) + '...'
END As Comments
FROM myView