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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 - Tri

Service Tax - 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 ap .....

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