Issue of determining relevant date to claim refund in case of service exports was referred to Larger

Cenvat Credit : Issue 'whether relevant date under Cenvat rule 5 would be : (a) date of export of service; or (b) date of export invoice; or (c) date of receipt of foreign exchange; or (d) date when both services have been exported and consideration received (whichever is later)' stands referred to Larger Bench of Tribunal