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2007 (3) TMI 159

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....which the Commissioner (Appeals) has set aside the Order-in-Original No. 302/2004 dated 24-9-2004 by which the assessee's claim of service tax credit as per the Service Tax Credit Rules, 2002 which came into existence from 16-8-2002 onwards. The said Rules were amended with effect from 14- 5-2003 making eligible for taking credit in respect of "input service" in any other "output service". The Com....