Refund Denial Overturned: Most Services Qualify as Essential Input for CENVAT Credit; Real Estate Services Excluded.

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....Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are held to be eligible/essential input services, following the ratio laid down in various orders the denial of cenvat credit on all the input services except Real Estate Agent and Consultant Service is held to be bad in law - AT....