Answer:
I cannot be felt, seen or touched; Yet I can be found in everybody; My existence is always in debate; Yet there is a style of music named after me.
I'm the start of eternity and the end of space. There are two of me in heaven and one in hell.
What grows when it eats, but dies when it drinks?
What time starts and stops with an “n”?
Sitting down you have it, Standing up you don't.
Though not a plant, has leaves. Though not a beast, has spine. Though many wouldn't need this thing, It's more valuable than wine.