https://www.taxtmi.com/caselaws?id=348242 Receipt of export consideration in Indian rupees through a foreign banking channel, supported by FIRC and covered by the FEMA repatriation framework, was treated as receipt in convertible foreign exchange for refund eligibility under the Export of Service Rules, 2005. The Tribunal also held that refund could not be denied on alleged inadmissibility of input services where the objection was not raised in the show cause notice and the services, including security and air travel services, had a direct nexus with the exported output services. On that basis, rejection of the refund claims was unsustainable and consequential relief followed. en-us Mon, 24 Jul 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348242 Receipt of export consideration in Indian rupees through a foreign banking channel, supported by FIRC and covered by the FEMA repatriation framework, was treated as receipt in convertible foreign exchange for refund eligibility under the Export of Service Rules, 2005. The Tribunal also held that refund could not be denied on alleged inadmissibility of input services where the objection was not raised in the show cause notice and the services, including security and air travel services, had a direct nexus with the exported output services. On that basis, rejection of the refund claims was unsustainable and consequential relief followed. Case-Laws Service Tax Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348242