CENVAT Credit Denial Over Service Description Lacks Merit; Substantive Eligibility Under CENVAT Credit Rules, 2004 Stands Unchallenged.

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....CENVAT Credit - input services - The denial of credit merely for want of description of service or classification thereof, which are primarily intended for statistical reference, should not be allowed to impede availment of credit as substantive eligibility, prescribed in CENVAT Credit Rules, 2004 is not assailed by Revenue. - AT....