2022 (4) TMI 772

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l No. 20490 of 2021, 20496 of 2021, 20497 of 2021, 20498 of 2021, 20499 of 2021, 20500 of 2021 & 20026 of 2022 - Final Order Nos. 20160 - 20166/2022<br>Service Tax<br>HON&#39;BLE SHRI P. DINESHA, JUDICIAL MEMBER Shri Padmanathan K.V., CA for the Appellant Shri K.B. Nanaiah, Assistant Commissioner (AR) for the Respondent ORDER PER : P. DINESHA All these appeals are filed against the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resent appeals have been filed before this forum. 2. Heard Shri Padmanathan K.V., learned CA for the appellants and Shri K.B. Nanaiah, learned DR for the Revenue. 3. Both the parties agreed that the issue involved has been answered in favour of the taxpayer 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... services for the period from 01.06.2007 to 21.09.2016 and it was provided that the refund claim ST/20413-20414/2020 5 should be filed within a period of six months from the date from which Finance Act, 2017 is promulgated and come into force. Further, I find that in the present case, the appellants filed the refund claims within time and the only ground for which the refunds were rejected by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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. 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 asid....