one of the company engaged in information technology software service provide services in india and outside india an showing services provided outside india as export of service. further we are providing services to foreign principal of india company for marketing and business support. my query is whether company can avail the benefit of rule 6 (ii) of the cenvat credit rules or not , because rule 6 (ii) apply for exempted service but export of service is not exempted service as per rule 2(e). can we shown the export service as exempted service and claim benefit as per rule 6(ii) and same can be shown in service tax return under exempted service