CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands

Metrolite Roofing Pvt. Ltd. Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) All these appeals are filed against the impugned common Orders-in-Appeal No. CAL-CHN-EXCUS-000-APP-406 to 411-2021 dated 05/04/2021 andCAL-EXCUS-000-APP-175-202 dated 13/07/2020passed by the Commissioner of Central Tax, Central Excise & Customs, Cochin (Appeals). The appellant had taken industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation (KINFRA for short) by paying an upfront amount on long term lease, along with service tax. Thereafter, with the...