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    <title>2009 (7) TMI 447 - CESTAT, NEW DELHI</title>
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    <description>The appellant&#039;s claim for abatement in works contracts was denied as the services provided were deemed to be dominant over the materials used, disqualifying them from the abatement. The appellant was directed to make an additional deposit of Rs. 2 crores within eight weeks to stay the realization of the balance demand, considering their financial difficulties. The Tribunal balanced the interests of the Revenue with the appellant&#039;s financial situation, ensuring compliance with the order while addressing the Revenue&#039;s interests.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75571</link>
      <description>The appellant&#039;s claim for abatement in works contracts was denied as the services provided were deemed to be dominant over the materials used, disqualifying them from the abatement. The appellant was directed to make an additional deposit of Rs. 2 crores within eight weeks to stay the realization of the balance demand, considering their financial difficulties. The Tribunal balanced the interests of the Revenue with the appellant&#039;s financial situation, ensuring compliance with the order while addressing the Revenue&#039;s interests.</description>
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