https://www.taxtmi.com/caselaws?id=781374 Refund for export of services should not be denied merely because the Foreign Inward Remittance Certificate carries an incorrect purpose code, where the remittance amount matches the export invoices and service agreement and foreign exchange receipt is otherwise established. Professional fees paid to a chartered accountant for filing an expatriate CEO's income-tax return may qualify as admissible input service credit when connected with business needs and not shown to be personal. By contrast, air travel agency services are not admissible as input credit without documentary proof that the travel was for official business purposes. The refund was otherwise allowed, with only the air travel credit disallowed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781374 Refund for export of services should not be denied merely because the Foreign Inward Remittance Certificate carries an incorrect purpose code, where the remittance amount matches the export invoices and service agreement and foreign exchange receipt is otherwise established. Professional fees paid to a chartered accountant for filing an expatriate CEO's income-tax return may qualify as admissible input service credit when connected with business needs and not shown to be personal. By contrast, air travel agency services are not admissible as input credit without documentary proof that the travel was for official business purposes. The refund was otherwise allowed, with only the air travel credit disallowed. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781374