EOU Entitled to CENVAT Credit Refund for Exports; Rule 4(1) Inapplicable, Rule 6A and Rule 5 Apply.

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....Refund - CENVAT credit - 100% EOU - export - the provisions of rule 4(1) are not attracted and, in terms of rule 6A of Service Tax Rules, 1994, the definition of export of services is applicable thus entitling the appellant to eligibility under rule 5 of CENVAT Credit Rules, 2004 - AT....