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2010 (12) TMI 71

ssessee 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 service tax paid as per Section 11B of Central Excise Act, 1944. - Held that: - 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 .....

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t Rules, 2004 which deals with Refund of credit in the case of export. The provisions of rule 5 are:- 5. Where 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 which is exported, the CENVAT credit in r .....

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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 it has been described that what provisions of export of service are. 6. Rule 3(2) of the export of service rules, 2005 are reproduced hereunder:- (2) The provision of any taxable service specified in sub-rule (1) shall be treated as export o .....

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