2010 (7) TMI 710

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..... W DELHI] which referred that even if the exports were exempted, the input stage service credit has to be granted - Held that set aside the impugned order and remand the matter to Commissioner (Appeals) for de novo decision after appreciating the declaration of law - Appeal allowed by way of remand - ST/435/2009 - A/912/WZB/AHD./2010 - Dated:- 12-7-2010 - MRS. ARCHANA WADHWA, J. Vipul Khand .....

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..... e said service into the service tax net. Lower authorities have also rejected the assessee's stand that they fall under the category of maintenance and repair services for which they were also registered with the department. 2. Learned Chartered Accountant has drawn my attention to the following decisions and the circular issued by the Board laying down that even if the exports were exempted, th .....

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