26 November 2011
1. As per rule 4 of Export of Services Rules, 2005, any services may exported without payment of service tax.
Therefore u can export services without payment of service tax as per provision of above rules.
2. Yes you can take CENVAT credit in respect of above services exported and if u can not utilize the CENVAT credit u can claim refund as per NN 12/2005.
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