As per the Export of Services Rules, services can be exported without payment of service tax means it is taxable service but no service tax is required to pay but not exempted.
In case of exempted services, we cannot take input credit of service tax paid on input services bought specifically used for exempted services.
So my doubt here is that, whether exported services are taxable or exempted and if it is taxable can we take input credit or we need to make an application for refund?
Suppose if it exempted, can we take input credit?
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