Rebate of service tax for exporters: entitlement via prescribed rates or document-based refund subject to specified conditions. Rebate of service tax is allowed to exporters for specified services used for export, by refund, subject to exclusions including services covered by certain CENVAT Credit Rules provisions and where CENVAT credit has been taken. Claims may be made either under a Schedule of rates applied as a percentage of FOB value or on the basis of certified documents evidencing actual service tax paid; procedural registration, shipping bill declarations, minimum thresholds, time limits, certification and verification by Central Excise officers apply, and rebates are recoverable if export proceeds are not realized within the foreign exchange period.