Rebate of duty and service tax on inputs: procedural conditions and documentation for exported services claims. Rebate of excise duty on inputs and of service tax and cess on input services used in providing services exported (except to Nepal and Bhutan) is available under rule 6A, subject to conditions that the service is exported under rule 6A, duty and tax have been paid to suppliers or to the Central Government if paid directly, total rebate meets a minimum threshold, and no CENVAT credit has been availed; non-compliance or incorrect claims render any rebate recoverable with interest. The notification prescribes pre-export declaration, verification by the jurisdictional officer, procurement and invoice requirements, post-export claim documentation, and sanction procedures using Form ASTR-2.