Eligibility of input service tax

Export of service is not an exempt service in terms of Rule 2(e) of cenvat Credit rules, 2004. Accordingly, no reversal under Rule 6 is to be made.

Ref: Rule 6 (6) of Cenvat Credit Rules.

The provision of reversal of Cenvat credit would not be applicable in few specific cases.

One of them is when goods are cleared for exports without payment of futy interms of Central Excise Rules. 

Accordingly it will not be considered as exempted service for Rule 6 purpose - no reversal required.