Service Exporter Entitled to Cenvat Credit Refund u/r 5; Revenue Neutrality Makes Demands Unsustainable.

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....Revenue neutrality - As appellant is only an exporter of services and availing Cenvat Credit the same would have been admissible as refund under Rule 5 of the Cenvat Credit Rules 2004. It is Revenue neutral situation, therefore, demands are not sustainable - AT....