Solution : https://service.sap.com/sap/support/notes/904504 (SAP Service marketplace login required)
Key words : 
alm- bapi downgrade kit, reference object, service order, incorrectly removed, order header, terms co_ih_fill_caufvd_from_iloa, caufvd-tplnr, caufvd-equnr, caufvd-serialnr, caufvd-sermat
Related Notes : 
       
| 953954 | Reference object can no longer be deleted using BAPI | 
| 774484 | BAPI_ALM_ORDER_MAINTAIN: Error message IM275 | 
| 708508 | Downgrade BAPI_ALM_ORDER_MAINTAIN -> errors |