https://www.taxtmi.com/caselaws?id=442948 The Tribunal allowed the appeal by remanding the case to the original authority to verify the receipt of convertible foreign exchange against individual invoices for rebate approval. The decision emphasized that eligibility for rebate is based on exporting taxable services and receiving payment in convertible foreign exchange, with issues like Cenvat credit and registration delay being irrelevant to rebate eligibility. The appellant was instructed to cooperate with Revenue authorities in the verification process, highlighting the importance of adhering strictly to the conditions outlined in Notification No. 11/2005 for claiming rebate on exported services. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442948 The Tribunal allowed the appeal by remanding the case to the original authority to verify the receipt of convertible foreign exchange against individual invoices for rebate approval. The decision emphasized that eligibility for rebate is based on exporting taxable services and receiving payment in convertible foreign exchange, with issues like Cenvat credit and registration delay being irrelevant to rebate eligibility. The appellant was instructed to cooperate with Revenue authorities in the verification process, highlighting the importance of adhering strictly to the conditions outlined in Notification No. 11/2005 for claiming rebate on exported services. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442948