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<h1>Appeal dismissed, Tribunal's decision upheld. Delay excused, pending applications resolved.</h1> <h3>M/s ABL INFRASTRUCTURE PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE</h3> SC dismissed the appeal, upholding the Tribunal's view as reasonable. Delay was excused, and pending applications resolved. - M/s ABL INFRASTRUCTURE PVT. ... Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - Held that:- There are no merits in the appeal - the appeal is dismissed. The Supreme Court dismissed the appeal, stating that the view taken by the Tribunal is a possible view. Delay was condoned, and pending applications were disposed of.