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TMI Blog2022 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... SUS COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE, CALICUT [ 2021 (8) TMI 169 - CESTAT BANGALORE] where it was held that I find that these bills/invoices issued by KINFRA clearly show the payment of service tax by the appellant to KINFRA and KINFRA in turn has paid the same to the Government. Though these invoices/bills were not produced before the Original Authority but various Challans issued by KINFRA were produced along with worksheets showing the payment of service tax to KINFRA by the appellants. The assertions of both the parties are correct, inasmuch, as the issue involved in these appeals has been answered by this Bench for which reason, the impugned orders cannot be sustained - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer by this Bench in the case of Comfort Night Linen Products vide Final Order Nos. 20652- 20653/2021 dated 03/08/2021. Ongoing through the said order of this Bench, I find that this Bench has addressed similar issue and has held as under: 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellants filed refund claims which arose as a consequence of introduction of Section 104 of the Finance Act w.e.f. 31.03.2017. Further, I find that Notification No.41/2016 dated 22.09.2016 has exempted taxable service provided by the State Government Industrial Development Corporation/Undertakings to industrial units by way of granting long term lease on industrial plot from so much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rksheets showing the payment of service tax to KINFRA by the appellants. 7. In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, I do not find any justification for rejection of the refund claims and hence, I set aside the impugned orders by allowing the appeals of the appellant. Thus, I find that the assertions of both the parties are correct, inasmuch, as the issue involved in these appeals has been answered by the above ruling of this Bench for which reason, the impugned orders cannot be sustained and hence, the same are set aside. 4. In the result, appeals are allowed with consequential benefits, if any, as per law. (Order pronounced in the Open Court on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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