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    <title>2021 (2) TMI 49 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, M/s TCL - MMPL Consortium, in a case challenging the inclusion of the value of items supplied free of cost by M/s Hindustan Copper Limited in the taxable value of mining services. The Tribunal held that the value of such items should not be included in the taxable value, citing the decision in Bhayana Builders. Consequently, the Tribunal set aside the Commissioner&#039;s order and allowed the appeal, providing relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, M/s TCL - MMPL Consortium, in a case challenging the inclusion of the value of items supplied free of cost by M/s Hindustan Copper Limited in the taxable value of mining services. The Tribunal held that the value of such items should not be included in the taxable value, citing the decision in Bhayana Builders. Consequently, the Tribunal set aside the Commissioner&#039;s order and allowed the appeal, providing relief to the appellant.</description>
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