2012 (10) TMI 732

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....4-2-2012<br>E.263/2011 - S/15/12/SMB/C-IV<br>Central Excise<br>S S Kang, Sahab Singh, JJ. For Appellant: Shri M S Murthy, Adv. For Respondent: Shri Sanjay Kalra, Appraiser (AR) Per: S S Kang:....

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....d Service Tax has been paid is not registered with the Revenue's authority as a manufacturing unit, therefore, we find merit in the contention of the Revenue that the applicant had wrongly availed the....