Quashing of demand of service tax as inclusion of T/o of manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate

Commissioner Of Central Tax Vs Lenovo (India) Pvt Ltd (CESTAT Bangalore)

Conclusion: Service Tax demand was quashed as inclusion of turnover of Manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate since for the entire remaining activities of the Puducherry manufacturing unit, the centralized service tax registration at Bangalore was applicable, which was as a SERVICE PROVIDER as well as an INPUT SERVICE DISTRIBUTOR.

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