https://www.taxtmi.com/caselaws?id=767860 The Tribunal determined that the relevant date for filing a rebate claim under the Export of Service Rules is the date of payment of service tax, not the date of receipt of inward remittances. Consequently, the rebate claim for the period April 2007 to June 2007 was denied as time-barred, while the claim for July 2007 to September 2007 was allowed. The Tribunal found adequate correlation between the export services and inward remittances, validating the claim within the limitation period. The decision reinforces the principle that the limitation period begins from the service tax payment date. en-us Thu, 20 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767860 The Tribunal determined that the relevant date for filing a rebate claim under the Export of Service Rules is the date of payment of service tax, not the date of receipt of inward remittances. Consequently, the rebate claim for the period April 2007 to June 2007 was denied as time-barred, while the claim for July 2007 to September 2007 was allowed. The Tribunal found adequate correlation between the export services and inward remittances, validating the claim within the limitation period. The decision reinforces the principle that the limitation period begins from the service tax payment date. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767860