Refund of Cenvat Credit: export-used inputs and services may be adjusted or refunded subject to notified safeguards. Substitutes Rule 5 to allow CENVAT credit on inputs and input services used in exported final or intermediate products, or in exported output services, to be utilized towards excise duty or service tax; where adjustment is not possible, refund is allowed subject to safeguards and conditions notified by the Central Government. Refund is prohibited if drawback or rebate for the same duty or tax has been claimed, and credit of the additional duty under section 3(5) of the Customs Tariff Act cannot be used to pay service tax. 'Output service which is exported' is defined by the Export of Services Rules, 2005.