Denial of Refund for Unutilized CENVAT Credit Unjustified as Revenue Didn't Dispute Input Service Classification Initially.

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....Refund of unutilized CENVAT credit - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the circumstances, at the time of claiming the refund claim, cenvat credit cannot be denied - AT....