Definition of output service which is exported clarifies export treatment under Export of Services Rules for CENVAT Credit. The Explanation to rule 5 of the CENVAT Credit Rules, 2004 is substituted so that 'output service which is exported' means output taxable services exported in accordance with the Export of Services Rules, 2005, thereby tying the export characterisation relevant to CENVAT credit to compliance with those Export of Services Rules.