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<h1>Services from Outside India Not Output Services Under CENVAT Credit Rules; No Excise Duty Credit Eligibility Per Rule 5.</h1> Taxable services provided from outside India and received in India are not considered output services under the CENVAT Credit Rules, 2004. Consequently, these services do not qualify for credit on excise duty paid on inputs or service tax paid on input services. This provision is outlined in the Taxation of Services (Provided from Outside India and received in India) Rules, 2006, specifically under Rule 5, which addresses the treatment of such services concerning credit eligibility.