Use Algorithm::Loops:

#!/usr/bin/perl -w
use strict;

require Text::Table;
use Algorithm::Loops qw( MapCarU );

my $t = Text::Table->new( qw( ID Name Source Type Assigment ) );
my @rows= (
    [ 1, '...', '...', '...', '...' ],
    [ 2, '...', "NA\nEU", "Emp\nEx-emp", "Active\nInactive" ],
    [ 3, '...', '...', '...', '...' ],
);
$t->load(
    map {
        MapCarU {
            [ map { defined($_) ? $_ : '' } @_ ]
        } map {
            [ split $/ ],
        } @$_
    } @rows,
);
print $t;
[download]

produces

ID Name Source Type   Assigment
1  ...  ...    ...    ...
2  ...  NA     Emp    Active
        EU     Ex-emp Inactive
3  ...  ...    ...    ...
[download]

Update: Based on blokhead's observation, the heart of the code can be made quite concise:

$t->load( map { MapCarU {[@_]} map [split $/], @$_ } @rows );
[download]

Update2: Replaced erroneous use of Filter with map.

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