I would stick with the tugging just now and leave the cpl/ir for a bit later. The job market is seriously drying up just now. Take advantage of the free hours and build up the sep time for the timebeing. As for the hours being valuable or not, it certainly didnt do me any harm. I got most of my hour building from towing and it didnt cost a penny! Whether its instructing, para dropping or tugging, its just sep time as far as the cv go's.