Cost of material supplied free of cost not includible in value of mining services

TCL – MMPL Consortium Vs Commissioner, Central Excise Commissionerate (CESTAT Delhi)

The issue involved in this appeal is as to whether the value of items supplied free of cost by service recipient to the appellant have to be included in the value of mining services provided by the appellant.

This precise issue came up for consideration before the Supreme Court in Bhayana Builders as the issue before the Supreme Court was also whether the value of goods/material supplied or provided

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