The Appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 (CCR) claiming the refund of unutilized input services credit for the aforesaid periods. It was thus found that a Cenvat credit of Rs.12,49,363/- was required to be excluded from the claim amount. Rule 5 of the Cenvat Credit Rules provides for refund of Cenvat credit of input services used in providing the “output service which is exported”. That Rule 6 of Cenvat Credit Rule is not applicable in the Appellant’s case. 500Refund of input service credit under Rule 5 of the CENVAT Credit Rules,during the quarter = 100*250/500 i.e.