Appellant Denied CENVAT Credit for Services Obligated Under ESI Act; Legislation Defines Eligible "Input Services" for Credit.

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....CENVAT credit - input services - the fact that the appellant is obliged to provide such services under the Employees State Insurance Act, 1948 can also not to be held as ground to allow the credit, in as much as legislation is within its right to amend the definition of "Input Services" and to include or exclude any of the services from its ambit....