2025 (3) TMI 433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 20083 of 2025 IN Service Tax Appeal No. 20322 of 2022, Service Tax Additional Evidence 20104 of 2024 IN Service Tax Appeal No. 20357 of 2022, Service Tax Additional Evidence 20087 of 2025 IN Service Tax Appeal No. 20504 of 2022 - FINAL ORDER Nos. 20163-20166 of 2025<br>Service Tax<br>P.A. AUGUSTIAN, MEMBER (JUDICIAL) Shri K V Padmanathan, CA for the Appellant Shri Amit Tripati, Authorized....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f July, 2012, or in section 66B, no service tax, leviable on one time upfront amount (premium, salami, cost, price, development charge or by whatever name called) in respect of taxable service provided or agreed to be provided by a State Government industrial development corporation or undertaking to industrial units by way of grant of long term lease of thirty years or more of industrial plots, s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th document including disclaimer certificate from KINFRA. However, the Adjudication authority and Appellate Authority rejected the claim on the ground that there is no evidence to prove whether the KINFRA had availed the credit of service tax paid by appellants through KINFRA. Learned CA submits that the issue is squarely covered by the decision by this Tribunal in the matter of Metro light roofin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or this Tribunal to remand the matter to adjudication authority to reconsider the issue on de-novo adjudication by verifying the documents produced by the appellants regarding non-availment of Cenvat credit by KINFRA against the service tax paid by the appellants. Appellants are directed to produce certificate regarding non availment of Cenvat credit by KINFRA from authorized Chartered Accountant ....