Rebate timing: date of realization of export service value governs entitlement to Service tax and input duty rebates. The date of realization of the value of exported services is the operative relevant date for claiming and sanctioning rebate of Service tax on exported services and of duty/Service tax on inputs or input services used in providing those services; Notifications issued under Rule 5 require documentary proof of receipt of payment, aligning the rebate procedure with the rule that Service tax is payable after receipt of service value.