https://www.taxtmi.com/caselaws?id=260011 Receipt of export service consideration in Indian rupees through an authorised dealer, supported by a Foreign Inward Remittance Certificate and covered by the foreign exchange regulations, can satisfy the requirement of receipt in convertible foreign exchange for export-of-service refund purposes, so refund cannot be denied on that ground. Security services and air travel services used in providing the exported output services, and having a direct nexus with the export activity, qualify as admissible input services for refund purposes, so the refund denial on that basis is unsustainable. en-us Thu, 16 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260011 Receipt of export service consideration in Indian rupees through an authorised dealer, supported by a Foreign Inward Remittance Certificate and covered by the foreign exchange regulations, can satisfy the requirement of receipt in convertible foreign exchange for export-of-service refund purposes, so refund cannot be denied on that ground. Security services and air travel services used in providing the exported output services, and having a direct nexus with the export activity, qualify as admissible input services for refund purposes, so the refund denial on that basis is unsustainable. Case-Laws Service Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260011