Based on the perspective of enterprise customer attitude, 215 manufacturing enterprises with higher service level in the Yangtze River Delta, Pearl River Delta and central China are studied, and the effect of customer value attitude on the “service paradox” in manufacturing industry is analyzed. The research shows that the service supply of manufacturing enterprises can improve the performance of manufacturing enterprises, but the improvement and promotion of performance will be influenced and restricted by the attitude of manufacturing enterprises to customers. In order words, the emergence of “service paradox” in manufacturing enterprises is strongly related to customer value attitude in the process of service transformation of manufacturing enterprises. In the process of service strategy transformation, if manufacturing enterprises can take customer emotional embeddedness into consideration, it will have a positive impact on manufacturing enterprises for building stable customer relationships, creating customer loyalty, and touching the business behavior expectation of the customer to the enterprise.