SC dismisses Revenue's appeal against the ruling of CESTAT Delhi, which affirmed the order of First Appellate Authority (FAA) and allowed Blackberry India's refund claim of CENVAT credit for services exported during the period from July 2012 to March 2013

CESTAT concurred with FAA’s order that ‘date of realisation of foreign exchange’ is pertinent for claiming CENVAT credit refund in case of export of services rather than ‘date of export invoice’ as claimed by Revenue : SC reports Taxsutra