TaxTMI 
TaxTMI 
2022 (4) TMI 1253
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....anathan, K.V., CA for the appellants. Shri K.B. Nanaiah, Asst. Commissioner(AR) ORDER PER : P. ANJANI KUMAR All the appellants as above have filed these appeals against the impugned Orders-in-Appeal passed by the Commissioner(Appeals), Cochin. 2. The appellants have taken industrial land on long term lease from Kerala Industrial Infrastructure Development Corporation (KINFRA, for short) and paid upfront amount on long term lease along with service tax to KINFRA who in turn paid service tax to the Government. As the period and issue involved in all the appeals are identical, the same are taken for disposal together. 3. Learned consultant for the appellants submits that as per the amendment carried out vide Finance Act, 2017, no service....
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....te level. He submits that the issue of non-submission of invoices was also dealt by this Bench in the case of Comfort Night Linen Products (supra). 4. Learned AR for the Department reiterates the findings of the Orders-in-Appeal. 5. Heard both sides and perused records of the case. 6. I find that the issue is no longer res integra and the appellants have a strong case in their favour on merits as well as procedure. I find that this Bench has gone into both the issues in the case of Comfort Night Linen Products (supra) and held that the refund is due to the appellants. I find that this Bench has observed as under:- "6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellants....
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....NVAT credit on the service tax paid by the appellants. Further, 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. 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." 7. In view of the above....