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2018 (9) TMI 1275 - CESTAT ALLAHABADValuation - includibility - inclusion of value of the goods used in providing the said services in assessable value - Held that:- The issue is no more res-integra and stands settled by the Hon’ble Allahabad High Court in the case of Commissioner of Customs And Central Excice V/s J.P. Transformers [2014 (9) TMI 307 - ALLAHABAD HIGH COURT], where it was held that the value of the goods used in providing repair of Transformers are not to form part of the value of the services so provided by assessee - appeal allowed - decided in favor of appellant.
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