https://www.taxtmi.com/caselaws?id=328491 The Tribunal allowed the appeal, setting aside the Order-in-Appeal, and granted the appellant the refund of credit availed on input services for exporting output services. The decision emphasized the importance of timely filing refund claims and highlighted that the export of service is deemed complete only upon receiving foreign exchange in India, as per the Export of Service Rules. The Tribunal referred to relevant case law and statutory provisions to support its conclusion that the appellant met all requirements for claiming the refund, ultimately ruling in favor of the appellant. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 09 Nov 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328491 The Tribunal allowed the appeal, setting aside the Order-in-Appeal, and granted the appellant the refund of credit availed on input services for exporting output services. The decision emphasized the importance of timely filing refund claims and highlighted that the export of service is deemed complete only upon receiving foreign exchange in India, as per the Export of Service Rules. The Tribunal referred to relevant case law and statutory provisions to support its conclusion that the appellant met all requirements for claiming the refund, ultimately ruling in favor of the appellant. Case-Laws Service Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328491