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    <title>2023 (7) TMI 257 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order. It held that the value of free materials should not be included in the gross value for availing abatement under the notification dated 01.03.2006. Additionally, it determined that abatement could be extended upon the subsequent reversal of credit. As a result, the demand for payment of differential service tax was dismissed, and the appellant&#039;s appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439984</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s order. It held that the value of free materials should not be included in the gross value for availing abatement under the notification dated 01.03.2006. Additionally, it determined that abatement could be extended upon the subsequent reversal of credit. As a result, the demand for payment of differential service tax was dismissed, and the appellant&#039;s appeal was allowed.</description>
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