2010 (12) TMI 71

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....          Revenue has filed this appeal against the impugned order wherein the lower appellate authority has given a finding that what should be the relevant date for filing the refund claim in the case of export of services.  The Commissioner (Appeals) has held that in such a case the relevant date is the date when the payment of service (exported....

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....o be utilised by the manufacturer or provider of input service towards payment of, (i) Duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) Service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguar....

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....fied, namely:? (a) [***] (b) Payment for such service [***] is received by the service provider in convertible foreign exchange. 7. From the above provisions, it is very much clear in the case of export of service, the relevant date is the date when the payment of service exported has been received by the assessee. 8. In the instant case the lower appellate authority has also held that in the ....