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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Service tax rebate for exported input services is conditional on receipt of export consideration, else recovery follows.</h1> Where exported taxable services used as inputs for manufacturing or for providing taxable services have attracted service tax, the Central Government may grant a rebate of that service tax subject to conditions, extent and manner specified by notification. If sale proceeds or consideration for the exported goods or services are not received in India within the time permitted under the applicable foreign exchange framework, the rebate is deemed never allowed and the Central Government may recover or adjust it as prescribed by notification.

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