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 a

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