2021 (8) TMI 809

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant is an exporter of readymade garments; the appellant would get the garments manufactured/tailored through job workers located in and around Gurgaon, which were sold online i.e., exported by courier from Delhi airport to their customers, mainly in U.S.A. They are also the holders of Service Tax registration for their Chennai office premises to discharge their Service Tax liability under reverse charge mechanism in respect of certain taxable services. 2.2 It is useful to refer "Table-II" at paragraph 2.3, page number 19 of the impugned Order-in-Appeal for the sake of brevity: A.No.  and date Refund of Service Tax sanctioned (in Rs.) Reasons for rejecting refund (in Rs.)   Total amount in appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ;         2.3 In the Order-in-Original, the Adjudicating Authority has sanctioned partial refund. Partial rejection is made by holding that most of the services were not used beyond the factory of production and hence, the appellant was not eligible for refund in respect of the services mentioned at Sl. Nos. 2 to 14 of the "Table:I" at paragraph 17.2, page number 4 of the Order-in-Original No. 60/2018-(R) dated 31.03.2019. The Adjudicating Authority-Assistant Commissioner, however, agrees that the appellant has satisfied the various conditions under paragraphs 1 (c) (d) (e) of Notification No. 41/2012-ST dated 29.06.2012. The Assistant Commissioner also agrees as to the appellant's fulfilling paragraph 3 (g) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... counting services, etc., which were obviously not located within the factory premises. 4.3 In view of this, the reasons attributed by the Adjudicating Authority cannot be sustained since there is no doubt that these services were not used in the factory of production but in any other place or premises of production or manufacture of the said goods, for their export. In view of this alone, it is seen that the appellant satisfies the conditions of Notification No. 41/2012 ibid., as substituted vide Notification No. 01/2016 ibid., and therefore, the denial cannot be sustained. Revenue has not doubted about the nature of service at the tailoring units, corporate office, clearing and forwarding services, advertisement, legal and accounting serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X