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2015 (10) TMI 2224 - AT - Service TaxWaiver of Pre-deposit – valuation - Commercial or Industrial Construction Services – Held That:- the value of free supplies is not includible in the assessable value and to that extent prima-facie the appellant’s contention that it had already paid service tax on a value higher than the correct assessable value has force, although, in that situation the appellant may not be entitled to avail of cenvat credit taken on cement and steel which would make it a case of taking unauthorised cenvat credit rather than short payment of service tax. - stay granted.
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