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2015 (10) TMI 2224 - CESTAT NEW DELHI

2015 (10) TMI 2224 - CESTAT NEW DELHI - TMI - Waiver 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 .....

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ainst order-in-original dated 24.01.2014 in terms of which recovery of interest amounting to ₹ 62,54,135/- under Section 75 of the Finance Act, 1994 has been ordered alongwith penalty under Section 76 of the Act. The appellant has contended that it provided Commercial or Industrial Construction Services (CICS) to M/s Grasim Industries Limited for which it received cement and steel from the service recipient. It timely paid service tax on the value of the service rendered in which the value .....

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