TMI Blog2023 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ive effect. HELD 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 Notification No. 41/2016 dated 22.09.2016 has exempted taxable service provided by the State Government Industrial Development Corporation/Undertakings to the industrial units by way of granting long term lease of industrial plots from so much of service tax leviable thereon under 66B of the Finance Act, 1994 as is leviable on the one time upfront amount payable for such lease. Vide Section 104(1) exemption is provided for such services for the period from 01.06.2007 to 21.09.2016 and it has also provided that the refund claim should be filed within 6(six months) from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the service tax to the Government. In Finance Act, 2017, Section 104 was inserted in Chapter V of Finance Act 1994 with retrospective effect. As per this section no service tax, leviable on one time upfront amount (premium, salami, cost, price, development charge 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 30 years or more of industrial plots, shall be levied or collected during the period commencing from 1st June 2007 and ending with 21st September 2016. 2. In order to provide relief to the applicants, who have already paid service tax on such one time upfront ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them on the upfront amount on long term lease of industrial land. The claim was rejected by the adjudicating authority vide Order-in-Original dated 26/12/2007. Aggrieved by the order the appellant filed an appeal before Commissioner (Appeals), who has upheld the order of the original adjudicating authority. Aggrieved with the order of the first appellate authority, the present appeal is filed. 4. Heard the Learned CA for the appellant and the Learned Authorized Representative for the Revenue. 5. The learned CA submits that Section 104 of the Finance Act, 1994 is an independent stand alone provision to deal with the special circumstances mentioned in Section 104 and that it cannot be controlled or limited or restricted by general pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d others Vs. Commissioner of Central Tax Central Excise, Calicut, Final Order No. 20160-20166/2022 dated 01/04/2022. c) Centroid Polymer Technologies and Ors Vs. Commissioner of Central Tax Central Excise, Calicut Final Order No. 20689-20698/2021 dated 12/04/2022. Wherein the Hon ble Bench has set aside the order rejecting the refund claim of the appellant and allowed the appeal on production of invoice before the Tribunal. As regards the nonavailment of Cenvat credit the learned CA submitted that they are neither registered under Service Tax Law or under the Excise Laws, therefore the question of availment of cenvat credit does not arise. Further, he submitted that they have capitalized the one time lease payment including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants did not produce the documents namely invoices/bill evidencing that they have paid service tax through KINFRA and non availment of Cenvat credit. The appellants have now submitted the copies of invoice issued by KINFRA. The details are as under: Sl. No. Invoice No. Date Taxable Service Amount Service Tax Total Amount 1 KIITPPLKD( 33)/13- 14/33252 04-10- 2013 2,56,026 31,645 2,87,671 2 KIITPPLKD( 34)/13- 14/34137 26-11- 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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