https://books.google.pl/books?id=wZl...20110B&f=false
I./ZG 1, I.(Z)/LG 1 and I./ZG 76 each used in Poland one Staffel equipped with the Bf 110 B version. This fact is documented.
I agree with you, that C-1 is more necessary for early war campaigns than B-1, but B-1 saw combat as well