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<h1>The Supreme Court dismissed the civil appeal after finding no merit in it.</h1> The Supreme Court dismissed the civil appeal after finding no merit in it. - 2018 (10) G.S.T.L. J168 (SC) Valuation - Business Auxiliary Service - additional consideration in the form of iron ore fines emerging during the course of such crushing - the decision in the case of M/s Godawari Power & Ispat Ltd. (formerly known as Hira Industries Ltd.] Versus CCE, Raipur [2017 (5) TMI 704 - CESTAT NEW DELHI] contested - Held that: - there is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed. The Supreme Court dismissed the civil appeal after finding no merit in it.