Rebate of input duties and service tax on exported services allowed where inputs were taxed and payment received in convertible foreign exchange. Rebate of duty on excisable inputs and of service tax and cess on input services used for exported taxable services is available where the service is exported and payment is received in convertible foreign exchange, the duties and taxes claimed have been paid, no CENVAT credit has been availed on those inputs or services, and the aggregate rebate meets the minimum threshold. Claimants must file a pre export declaration, procure inputs and input services with prescribed invoices, and submit post export claims with invoices and proof of payment; authorities verify declarations and may sanction rebate in whole or in part.