2018 (10) TMI 464

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..... After hearing both sides represented by Shri Manish Saharan ld. Advocate for the appellant and Shri P.R. Gupta ld. DR for the Revenue, I find that a very short issue is involved in the present appeal. The appellants are manufacturer of wire as also trading the same and exporting the same. In the process they have availed input service, credit which according to the Revenue has been used in all th .....

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..... e ready to reverse credit, in case the matter is remanded with such directions. 3. Ld AR does not oppose the above request. 4. In view of the above I set aside the impugned order and remand the matter so as to enable the assessee to reverse the proportionate credit availed in respect of input services utilized for trading purposes. The appellant's plea that export is not an exempted service and .....

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