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2017 (1) TMI 97 - AT - Service Tax100% EOU - Refund claim - the finished goods exported by the respondent are exempted from payment of excise duty vide N/N. 4/2008-CE-dated 01-03-2006 issued under Section 5A of Central Excise Act,1944. That the impugned goods being exempted goods were exported by appellant who are 100% EOU - whether the provisions of rule 6(6) Cenvat Credit Rules, 2004 is applicable and respondents are eligible to take credit on service tax paid on input services? - is refund justified? - Held that: - The Tribunal in the case of Neo Foods Pvt.Ltd. Vs Commissioner of Customs (Appeals), Bangalore [2009 (1) TMI 171 - CESTAT Bangalore] have analysed and discussed the issues in detail. The tribunal in the said case held that Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far the eligibility of Cenvat credit on input/input services used in manufacture of final products exported by a 100% EOU is concerned - Decided against the revenue.
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