2021 (8) TMI 809

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....he documents placed on record, are that the 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.) Re....

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.... 5321060 724361 0 0 1703440 380076 2807877 (CTA-I)               (CN) -               16.05.2019               141/2019 1493049 338398 189685 0 744277 106646 1189321 (CTA-I)               (CN) -               16.05.2019   &nb....

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....eby the following substitution was effected : "(a) in the Explanation,- (I) In clause (A), for sub-clause (i), the following sub-clause shall be substituted, namely:- (i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;  (II) clause (B) shall be omitted;" 4.2 Most of the services which are held to be not eligible for refund for the reason of them being not used after the production stage were such that, as explained by the Learned Consultant for the appellant, used in the places located beyond the factory or the place of manufacture, like tailoring units, corporate of....