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2018 (10) TMI 640 - AT - Service TaxRefund claim - relevant time - Rule 5 of Export of Services Rules 2005 read with Notification No. 11/2005 ST dated 19.04.2005 - Revenue has raised the objection that service tax has been paid after receipt of FIRC which is in violation of the Notification - Held that:- There is no such restriction under the Notification that the service tax has to be paid at the time of provision of service. Rather as per Export of Service Rules service is completed only on receipt of the FIRC and therefore the payment of service tax by way of cenvat credit paid on receipt of the FIRC is not wrong and therefore the rejection of rebate on this ground is not sustainable. The appellant has included the said service along with the value of service provided to the domestic customers and the learned counsel has submitted that he has already provided the value of service exported on which service tax was paid and the same comes to ₹ 1,95,50,854/- - For verification of this amount, the matter needs to be remanded back to the original authority for verification of the rebate amount. Appeal allowed by way of remand.
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