Regular Soviet mortar with the flare make it almost must have compared to the 120 where the same ability is behind vet1. I'll say it is even better to back tech T2 for the regular mortar than calling a 120mm.
vet0 flare make you own mortar vet way faster since you have better accuracy on your target.
So in regard to OP's question, I'll say that even cheaper I don't see what would make me to call one instead the regular one.
One of them somewhat soft counters an Ost mortar, which somewhat soft counters the standard Soviet mortar. It can slow down harassment of your infantry by LEIG's, which the standard mortar isn't good at doing.
It should be a little bit situational instead of the old OP 120. Even with the price decrease, I'd often get the standard mortar for the better ROF and vet 0 flare.
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