EOUs Can Claim CENVAT Credit Refund for Input Services Linked to Output Services u/s 11B of Central Excise Act.

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....100% EOU - Refund of CENVAT credit - nexus of input services with their output services - services used in relation to authorized operation in SEZ would be eligible to refund under Section 11B of the Central Excise Act, 1944 as applicable to service tax vide Section 83 of Finance Act, 1994....