No Reversal of Cenvat Credit of Service Tax done on Already Paid Tax even if Activity does not Amount to Manufacture: CESTAT

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no reversal of CENVAT Credit of service tax can be done on already paid duty or tax which was not payable, and even if the activity does not amount to manufacture.  Turner Project Management India Pvt. Ltd, the appellant assessee…

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