In case of export of service, relevant date is the date when the payment of service exported has been received by the assessee

PrintPDF

Commissioner of Central Excise, Pune I Versus Eaton Industries P. Ltd. 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 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: - it is very much clear in the case of export of service, the relevant date is the date when the paymentof service exported has been received by the assessee.