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2009 (1) TMI 171 - AT - Service Tax100% EOU was exporting Gherkins in Brine attracting NIL rate of duty u/ch 2001000. Gherkins in Vinegar or Acetic Acid is exempted vide Notification No. 6/2006-CE - appellants availed credit of service tax and cess paid by them on input services for the period from 15.03.2006 to 31.10.2006 and 01.11.2006 to 31 01.2007. Since, the credit taken was not utilized, they applied for refund amounting to Rs. 9,43,693/- and Rs. 4,40,167/- in terms of Rule 5 of the CCR 2004 – Department denied the benefit on the ground that the final product was exempted and hence they are not eligible for availing cenvat credit u/r 6(1) – further the assessee did not file any bond for export – held that 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 as the entitlement to Credit on input/input service used in relation to the manufacture of final products exported by a 100% EOU is concerned – further to claim refund u/r 5, there is no pre conditions to file any bond under central excise
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