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2018 (4) TMI 25 - AT - Service TaxRefund - relevant date - Whether the period of one year for filing the refund should be taken from the date of receipt of foreign exchange i.e. date of FIRC or from the date of invoice? - Held that: - in case of export of service, the same qualifies as export only when convertible foreign exchange is received - In the present case, the appellant has admittedly filed the refund claim within one year from the receipt of convertible foreign exchange - the relevant date is the date of FIRC and not the date of service. Whether the remittance received against the export in Indian rupees will be considered as receipt of convertible foreign exchange for the purpose of qualifying the supply of service as export? - Held that: - in the case of Sun-Area Real Estate Pvt. Ltd. [2015 (5) TMI 885 - CESTAT MUMBAI] in the identical facts, it was held that the Indian rupees received through foreign bank is considered as the payment in convertible foreign exchange. Appeal dismissed - decided against Revenue.
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