Service tax on software n availment of credit

Software is a product hence it is subject to excise duty but by notification issued by government it is exempted from excise duty.
As per section 66A of finance act 1994, the service receiver shall be liable to pay service tax in respect of services provided from a place outside india and consumed in india. such liabilty can not be discharged by utilising Cenvat Credit available. But once such liabilty is discharged by means of payment of service tax on import of service through TR-6 challan, the service tax so paid shall be available for cenvat credit and has to do nothing with the export of software.