Drawback now covers input services and service tax; electronic shipping bills can serve as drawback claims, timelines shortened. The rules extend drawback to cover service tax by treating input services as allowable inputs, amend definitions to include rebate of duty or tax on imported materials, excisable materials and taxable services used as input services, and align references to the Finance Act and CENVAT rules. Drawback payable must be reduced where duties or taxes on materials or input services were unpaid, rebated, refunded or credited; average tax on taxable input services may be used for calculation. Electronic shipping bills filed in EDI shall serve as drawback claims and specified processing time limits are shortened.