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    <title>Refund of CENVAT Credit u/r 5 Cannot Be Denied Due to Misclassification of Services as Input Services.</title>
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    <description>Refund of CENVAT Credit - input services - Rule 5 - The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained unutilized in Cenvat credit are not Input Services</description>
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