Cenvat Credit Refund Denial Overturned for EOU Export Services; No Registration Needed u/r 4A, Service Tax Rules 1994.

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....Cenvat Credit - Export of services by the 100% EOU - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. - AT....