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2008 (11) TMI 148 - AT - Service TaxRefund of credit on input services utilized in the service exported – Satyam (India) acts as an agent – receipt of foreign exchange by Satyam and converted and paid by Satyam to the appellants - what is received by the agent in foreign exchange would be deemed to have been received by the appellant for the purposes of EOSR - appellant not directly received the payment in foreign currency, not relevant - receipt for the services rendered was only in convertible foreign currency and therefore there is no violation of any of the rules - refund of input credit allowed
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