Rebate Eligibility on Exported Services Depends on Date of Service Provision, Not Payment Receipt: CESTAT

CESTAT ruled that rebate eligibility on exported services depends on the date of service provision, not the date of payment receipt. Rebate in this context likely refers to a refund or credit of taxes paid on inputs used for exported services. The tribunal's decision clarifies the point in time that determines eligibility for such rebates, linking it to when the service was actually rendered rather than when the payment for the service was received. This provides clarity for service exporters in claiming tax benefits.