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Commissioner of Central Excise, Pune I Versus Eaton Industries P. Ltd.

2010 (12) TMI 71 - CESTAT, MUMBAI

Refund - export of services - relevant date - The Commissioner (Appeals) has held that in such a case the relevant date is the date when the payment of service (exported) is received by the assessee not the date when the service is provided. Against .....

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he relevant date is the date when the payment of service exported has been received by the assessee. - E/856/09 - Dated:- 15-12-2010 - Mr. Ashok Jindal, Shri N.A. Sayeed, JDR for the appellant Shri Nupoor Agarwal, Advocate for the respondent Revenue .....

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n such a case the relevant date is the date when the payment of service (exported) is received by the assessee not the date when the service is provided. Against that order, Revenue is in appeal on the premise that the relevant date is the date of se .....

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e any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service .....

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ption 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 safegua .....

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f Services Rules, 2005. 4. As per the explanation to Rule 5, to claim refund of service tax in the case of export of service, the Export of Service Rules, 2005 are applicable. 5. Export of Service Rules, 2005 rule 3(2) deals with the situation where .....

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