https://www.taxtmi.com/news?id=1157 Export of services and related claims for exemption, rebate or refund hinge on functional delivery and use by a foreign recipient, receipt (or deemed receipt) in convertible foreign exchange, and satisfaction of rule-based conditions for input-service nexus. Procedural formalities are important but treated as technical where substantive export conditions are met. Temporal limits and notification amendments govern eligibility for refund of unutilized Cenvat credit and rebate of service tax. en-us Fri, 11 Jun 2010 12:41:12 +0530 Fri, 11 Jun 2010 12:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=1157 Export of services and related claims for exemption, rebate or refund hinge on functional delivery and use by a foreign recipient, receipt (or deemed receipt) in convertible foreign exchange, and satisfaction of rule-based conditions for input-service nexus. Procedural formalities are important but treated as technical where substantive export conditions are met. Temporal limits and notification amendments govern eligibility for refund of unutilized Cenvat credit and rebate of service tax. News - Fri, 11 Jun 2010 12:41:12 +0530 https://www.taxtmi.com/news?id=1157