Company's Cenvat Credit Refund Unjustly Denied Due to Registration Category, Despite Eligibility for Broader Service Scope.

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....100% EOU - Refund claim - rejection on the ground that the appellants are only registered under the taxable category of Information Technology Service and are not eligible for refund in respect of BPO services for which they are not registered - denial of refund of Cenvat credit is not justified - AT....