New to the community? Welcome! Please read our Community Rules and Guidelines
I hope you paid via ebay checkout and not via paypal direct?
If you did go to your my ebay and next to the transaction start a dispute for non receipt of item to get your funds back again.
However if you paid via goods/services on paypal (and not friends/family) instead of using ebay checkout then go and click on the transaction in your paypal account and using the resolve a problem link bottom of that details page report non receipt of item.